Your shopping cart is empty

An update on the consolidation regime: A case study paper


This paper is based on a practical case study to show how the consolidation provisions apply to set the tax cost of assets for acquisitions under the rules that apply from 2011.

Some of the issues the case study focus on include:

  • treatment of non-CGT assets such as customer relationships
  • treatment of rights to future income (RTFI) assets
  • implications for amounts that are allocated to goodwill
  • treatment of accounting liabilities and the related interaction of the consolidation and TOFA regimes.

Author profiles

Craig Marston CTA
Craig Marston is a Senior Manager with more than a decade of tax experience. Craig recently joined KPMG, after six years with Greenwoods & Herbert Smith Freehills where he advised private and ASX listed companies and trusts on a broad range of income tax issues from the consolidation regime to TOF to general corporate/M&A matters and managing ATO engagements. Craig has worked with several Australian banks and life/funds management groups as well as various listed and foreign private property trusts. Craig has also assisted high net worth individuals and family groups with managing their tax affairs. - Current at 16 June 2017
Click here to expand/collapse more articles by Craig MARSTON.
Julian Pinson FTI
Julian is a Senior Associate at Greenwoods & Herbert Smith Freehills Pty Limited. He advises on the domestic and international tax aspects of a wide range of matters for clients, primarily in the finance, infrastructure, property and funds management sectors. He has been involved in advising on the tax aspects of corporate acquisitions and reorganisations, cross-border financing transactions, financial products and capital raisings. - Current at 13 November 2014
Click here to expand/collapse more articles by Julian PINSON.


This was presented at NSW 6th Annual Tax Forum .

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

Individual sessions

The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

Materials from this session:

Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

Materials from this session:

Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

Materials from this session:

Financial services reforms and regulations

Author(s):  Nidal DANOUN

Materials from this session:

The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse