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?
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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