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Financial services: TOFA and consolidation paper

Published on 14 Oct 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • treatment of stub period of joining entity
  • treatment of head company on joining the tax consolidated group
  • exit rules - head company
  • exit rules - leaving entity.

Author profiles:

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009
Click here to expand/collapse more articles by Mark POOLE.
 
Mark GOLDSMITH

Click here to expand/collapse more articles by Mark GOLDSMITH.

This was presented at 5th Consolidation Symposium .

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

Individual sessions

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Colin Jones

Materials from this session:

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Michael FLYNN

Materials from this session:





Merger & acquisitions transactions

Author(s):  Richard HENDRIKS

Materials from this session:


SMEs and tax consolidation

Author(s):  Alexis KOKKINOS

Materials from this session:


Compliance - ATO perspective

Author(s):  Scott Burrows

Materials from this session:


Post implementation review of certain aspects of the consolidation regime

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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