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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.

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Author Photo - Spyros KOTSOPOULOS
Spyros KOTSOPOULOS
Current at 01 June 2011 Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
 

 

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