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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:

Author Photo - Spyros Kotsopoulos CTA
Spyros Kotsopoulos CTA
Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet. Current at 02 June 2014 Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
 
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