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Practicalities of Consolidation for Small Corporate Groups seminar paper

Published on 11 Jun 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper focusses on the cost benefit analysis of deciding whether to consolidate or not, including:
- who can form part of the consolidated group
- treatment of assets and losses
- steps to be taken to select group and elect to consolidate
- when does the decision to consolidate have to be made?
- is restructuring an option?

Author profile:

Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.
 

 

This was presented at Consolidations: Shattering the Myth of Complexity .

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