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Addressing Losses in the Context of Buying or Selling a Company or Company Group

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Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- Impact in M & A transactions
- Are you buying additional undisclosed liabilities?
- Is it beneficial to clean up a company group before sale?
- Impact of Consolidations Regime on the sale contract
- Is loss trafficking likely to be a phoenix?
- Likely impact of Part IVA

Author profile

Tony STOLAREK
Photo of author, Tony STOLAREK Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
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This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .

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

Individual sessions

Use of or Transfer of Losses (Non-Consolidation)

Author(s):  Mark FERRIER

Materials from this session:

Losses & Trusts - Private

Author(s):  Robert GORDON

Materials from this session:

Position of Losses in Australian Tax History

Author(s):  Graeme S COOPER

Materials from this session:

Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:

Some Aspects of the ATO Position in Relation to Losses

Author(s):  Michael BERSTEN

Materials from this session:

Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:

Addressing Losses when Buying or Selling a Company

Author(s):  Tony STOLAREK

Materials from this session:

Further details about this event:

 

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