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ACA: What's the latest seminar paper

Published on 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- detailed review of tax aspects
- impact of accounting standards
- possible retrospective impact on ACA
- profits/tax losses 'accruing'
- Step 3 franking and transaction
- tax losses
- plant and intangibles.

It focusses on over depreciation, accrued profits, mining assets and the single entity rule.

This is an updated version of a paper presented by Jim Targett at the Dawn of a New Age - Consolidations seminar held in Sydney on 18 June 2003. Click here to view that paper.

Author profile:

Jim Targett
James commenced working on consolidation in October 1999 in the Consolidation Centre of Expertise. From January 2001 to December 2002 James worked in the consolidation asset cost setting law design team working directly on the introduction of the first four consolidation Bills. Since January 2003 he has been working on the interpretation of consolidation related issues including the preparation of tax rulings and determinations. Current at 25 May 2007 Click here to expand/collapse more articles by James TARGETT.
 

This was presented at Consolidation Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Valuation in Tax Consolidation Methodologies

Author(s):  Geoffrey SHARPE,  John JENKIN

Materials from this session:







Update on Critical Technical and Commercial Issues

Author(s):  Frank DRENTH

Materials from this session:





Further details about this event:

 

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