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Forming a tax consolidated group – Tips and issues paper

Published on 26 Mar 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • defining the joining time - effective date vs. contract date vs. settlement
  • notifying the Tax Office
  • issues when dealing with stub tax returns
  • things to consider before forming or acquiring a tax group including triggering capital gains
  • buying loss companies and what you need to know about transferring losses into a tax consolidated group
  • how to tackle a Tax Sharing Agreement (TSA) and its implications
  • potential traps in setting ACAs and available fractions
  • tips for cost effective market valuations
  • how partnerships and trusts are consolidated
  • checklist of paperwork, record keeping and lodgment requirements.

Author profile

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros Kotsopoulos, CTA, is a Tax Advisory Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that that extend from high wealth family groups thorough to small cap listed entities. The emphasis of Spyros’s advisory work is on tax structuring, M&A (including tax due diligence) strategic tax planning and tax controversy/audit. This involves taking a proactive approach when assisting clients in dealing with their tax affairs. - Current at 18 June 2018
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