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Consolidation: Timing is everything! paper

Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • core principles
  • allocable cost amount (entry)
  • allocable cost amount (exit)
  • losses
  • CGT events relevant to consolidation
  • interaction with CGT roll-overs
  • tax sharing agreements and tax funding agreements
  • practical issues.

Author profile

Troy Morgan CTA
Troy Morgan, CTA, is a Partner with Deloitte Private in Brisbane. Troy advises a wide range of clients on various tax and commercial matters including business structuring, restructuring, inbound and outbound investment, tax-effective financing and small business CGT concessions. Prior to joining Deloitte in 2012, Troy undertook a similar role with PwC Private clients for four years and before that worked as a CFO for a funds management and structured property finance group. - Current at 16 June 2017
Click here to expand/collapse more articles by Troy MORGAN.

 

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