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Mining industry tax consolidation issues presentation

Published on 19 May 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation includes:

  • allowable capital expenditure and exploration assets
  • foreign exchange cash and receivables
  • consumables
  • Division 702.

Author profiles:

Mark MURCHISON
Mark has been a Taxation Manager within the Rio Tinto Group for four years. He is currently responsible for the Comalco Group. He is an active member on the Minerals Council of Australia's Tax Committee and has been a member of the Resources Industry Consolidation Forum - a forum constituted by representatives of the ATO, Federal Treasury, Minerals Council of Australia and the Australian Petroleum and Exploration Association to resolve Tax Consolidation issues for the resources industry.
Current at 9 June 2005

 
Michael MCCORMAK
Michael is the Assistant Commissioner, Energy & Resources/Privatisation, LB&I. Michael joined the ATO in January 2003 after holding senior taxation positions with WMC Resources and Ernst & Young. Michael currently chairs the Industry & Resources Consolidation Forum (comprising ATO, MCA and APPEA representatives).
Current at 29 March 2005


Anthony Portas CTA
Anthony was most recently the Head of Tax, Asia Pacific for the Anglo American mining group, where he spent 18 years in various tax roles. Prior to that he was a manager at a Big Four firm. Anthony has had extensive involvement in tax policy and technical matters, and was a former chair of the Minerals Council of Australia tax committee, and a Corporate Tax Association executive committee member. He was also a member of the Resource Tax Implementation Group, formed by Federal Treasury to develop the legislation for the former Minerals Resource Rent Tax. Current at 01 February 2016
Individual sessions

Intra-group transactions - are they now irrelevant?

Author(s):  Ken SPENCE

Materials from this session:

Financing implications

Author(s):  Peter COLLINS

Materials from this session:

Tax sharing agreements - theory and practice

Author(s):  Matt HAYES

Materials from this session:

RITA and NITA - some emerging issues around the new consolidations regime

Author(s):  Alf CAPITO

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Acquisitions and disposals - specific contractual clauses and considerations

Author(s):  Richard HENDRIKS

Materials from this session:

Getting the most out of your 'tax cost setting amount'

Author(s):  Hayden SCOTT

Materials from this session:

Is there really a calm after the formation storm?

Author(s):  Richard BUCHANAN,  Paul CULIBRK

Materials from this session:

Losses: re-evaluating available fraction choices

Author(s):  David ROMANS

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Consolidation: the risk reviews

Author(s):  Peter COAKLEY

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CGT interactions

Author(s):  Grant CATHRO

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Acquisitions: tax structuring and IFRS accounting

Author(s):  Trevor HUGHES

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Valuations: best practice and best defence against disputes

Author(s):  Jim DELANY,  John HOPE

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Consolidation: SME issues

Author(s):  Gordon S COOPER,  Gerald JAWORSKI,  James TARGETT

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The intent of the consolidation regime

Author(s):  Michael D'ASCENZO

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Leaving entities

Author(s):  Andy MILTON,  Tony STOLAREK

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Mining industry tax consolidation issues

Author(s):  Michael MCCORMAK,  Mark MURCHISON,  Anthony PORTAS

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Foreign owned groups

Author(s):  Geoff LEHMANN,  Jenny WONG

Materials from this session:

Further details about this event:

 

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