Published on 08 Dec 2010
| Took place at Perth Concert Hall, Perth
This event acted as both an introduction and a refresher on basic consolidation issues. The following was covered:
- eligibility to consolidate and consequences
- entry into a tax consolidated group
- exit from a tax consolidated group
- recent tax consolidation amendments – highlights
- UIG 1052
- how to recognise current and deferred tax balances?
- how should tax funding or contribution arrangements be accounted for?
- what disclosures are appropriate?
- what is the difference between a TSA and a TFA
- what are the benefits of a TSA and a TFA
- what are the key provisions in a TSA and a TFA
- TSA and TFA issues when an entity leaves a consolidated group.
Get a 20% discount when you buy all the items from this event.