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  • Practicalities of Consolidation for Small Corporate Groups seminar paper

Practicalities of Consolidation for Small Corporate Groups seminar paper

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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
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 26 August 2009
Click here to expand/collapse more articles by Annamaria CAREY.

 

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

Consolidations for SMEs

Author(s):  Ken SPENCE

Materials from this session:

The Practicalities of Consolidation

Author(s):  Annamaria CAREY

Materials from this session:

Case Study: Buying and Selling a Business

Author(s):  Greg TRAVERS,  Jeremy HIRSCHHORN

Materials from this session:

Further details about this event:

 

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