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Consolidations: impact of assets

Published on 13 Feb 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses consolidations and the impact of assets, with a focus on: Establishing the tax value of assets; Treatment of goodwill on consolidation; Treatment of assets under consolidation; Exiting a consolidated group.

Author profile

Peter Murray CTA-Life
Photo of author, Peter MURRAY Peter is the leader of the firm’s Tax Division. Peter was previously a Senior Tax Partner at KPMG, with 30 years’ service. Peter specialises in tax issues impacting listed and privately owned corporate groups and managing tax disputes. His specific areas of specialisation include corporate group reorganisations, mergers and acquisition, including domestic, inbound and outbound investment, thin captalisation and debt/equity, capital/revenue characterisation, tax consolidation, repatriation of profits, trusts, application of the general anti-avoidance rules (GAAR), and tax risk management and dispute resolution. More recently Peter has been advising on the tax implications of investing in cryptocurrencies and initial coin offerings. Peter has been listed in The Best Lawyers in Australia in tax law every year since 2013. He is also a recommended tax lawyer in Australia and a leading tax lawyer in Victoria in Doyle's Guide to the Legal Profession. He is a Life Member (CTA) of The Tax Institute, Fellow of the Institute of Chartered Accountants in Australia and New Zealand and Member of the Australian Institute of Company Directors. Peter is currently a member of the ATO General Anti Avoidance Rule (GAAR) Panel and a past President of The Tax Institute. (Kathy updated for Tax and Innovation Day) - Current at 24 August 2018
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This was presented at Consolidations - "A Brave New World" .

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Individual sessions

Overview of Consolidations

Author(s):  Trevor R HUGHES

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