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The intent of the consolidation regime presentation

Published on 20 May 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • the principles of consolidation
  • the ATO's current state in respect of consolidation
  • active compliance work
  • consolidation's policy impacts
  • Tax Office guidance
  • reducing risk.

Author profile:

Michael D'ASCENZO
Michael D’Ascenzo took up his role as Commissioner of Taxation on 1 January 2006. Michael joined the Tax Office in 1977 and worked in various areas, such as tax avoidance schemes, heading up the recoupment tax area and in 1986 was put in charge of international operations, becoming involved in the world’s first advanced pricing agreement. Michael also led the improvements to the self-assessment system introduced in 1992 and the from 1994 worked as Deputy Chief Tax Counsel and the Chief Tax Counsel. Prior to his appointment as Commissioner, Michael held the position of Second Commissioner (Law) and Chief Tax Counsel having an ongoing focus on the interpretation of tax law and the implementation of new tax laws, as well as corporate planning, finance and governance.
Current at 26 November 2007 Current at 26 November 2007 Click here to expand/collapse more articles by Michael D'ASCENZO.
 

 

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

Materials from this session:

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

Materials from this session:

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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