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Exiting a Consolidated Group seminar paper

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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
Photo of author, Cameron RIDER Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. - Current at 30 August 2017
Click here to expand/collapse more articles by Cameron RIDER.

 

This was presented at Consolidation Intensive .

Get a 20% discount when you buy all the items from this event.

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Dealing with Joint and Several Liability

Author(s):  Justin CHERRINGTON

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Update on Critical Technical and Commercial Issues

Author(s):  Frank DRENTH

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Exiting a Consolidated Group

Author(s):  Cameron RIDER

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Accounting for Tax Consolidation

Author(s):  Kris PEACH

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The Single Entity and Entry History Rules

Author(s):  Grant CATHRO

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Further details about this event:

 

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