Published on 18 Jun 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- update on discussions with ATO on allocable cost amount (ACA) related issues
- report back by TIA representative on issues currently
before the NTLG Consolidation Sub-committee
- expectations for further legislation/ATO guidance
An updated version of this paper was presented by Jim Targett on 18 July 2003 at the Consolidation Intensive held in the Yarra Valley, Vic. Click here to view that paper.
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