Your shopping cart is empty
Exiting a Consolidated Group seminar paper
Published on 19 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following issues:
- when/how a subsidiary member exits a group
- rebuilding equity and debt cost bases on exit - the problem of amortising equity
- are the shares on capital account or revenue account?
- goodwill and other special assets
- exit history rule
- CGT and Event L5
- application of loss integrity measures on exit
- concessions for transitional groups on exit.
Author profile
Cameron Rider FTI

This was presented at Consolidation Intensive .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Calculating ACA Steps
Author(s): James TARGETTMaterials from this session:
-
insert_drive_file
- insert_chart
- insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $144.00
Valuation in Tax Consolidation Methodologies
Author(s): Geoffrey SHARPE, John JENKINMaterials from this session:
-
insert_chart
Capital Allowances and ACA
Author(s): Ronen VEXLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Treatment of Trusts and Partnerships
Author(s): Adrian O'SHANNESSYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Loss Integrity and Value Shifting Interface
Author(s): Glenn DAVIESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The First Head Company Tax Return & Notifications
Author(s): Peter COAKLEYMaterials from this session:
-
insert_chart
- insert_drive_file
- shopping_cart Add all items to cart - $72.00
Tax Losses: Eligibility, SBT & Available Fractions
Author(s): Richard BUCHANAN, Greg HOWESMaterials from this session:
-
insert_chart
- insert_drive_file
- shopping_cart Add all items to cart - $72.00
Dealing with Joint and Several Liability
Author(s): Justin CHERRINGTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Update on Critical Technical and Commercial Issues
Author(s): Frank DRENTHMaterials from this session:
-
insert_drive_file
Exiting a Consolidated Group
Author(s): Cameron RIDERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Accounting for Tax Consolidation
Author(s): Kris PEACHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The Single Entity and Entry History Rules
Author(s): Grant CATHROMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Multiple Entry Consolidated Groups and their Members
Author(s): Duncan R C BAXTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement