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Consolidation: how aware are you of the issues?

Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper discusses issues involved in consolidation, including: A corporate perspective; What happens if you don't consolidate?; Why you should defer/not defer consolidating groups; Are trusts able to be included in consolidated groups?; Should a holding companies and subsidiaries pay out dividends pre-consolidation?; Should companies be liquidated before consolidation commences? What is the difference between acquiring assets or acquiring shares in a target, under the consolidation regime?

Author profile:

Michael Barbour CTA
Michael is Head of Group Taxation for Westpac Banking Corporation. He has accounting and law qualifications. Michael has considerable experience in the taxation of financial institutions and financial transactions and has had extensive dealings with the Government in relation to business tax reform issues. Michael is a member of the NSW Technical Committee of the Taxation Institute and also lectures in taxation law at the University of Technology, Sydney. Current at 17 December 2004 Click here to expand/collapse more articles by Michael BARBOUR.
 

This was presented at Consolidation: How Aware are you of the Issues?.

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Individual sessions



How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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