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Pre-CGT assets and corporate groups paper

Published on 20 Sep 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

How does the tax consolidation regime handle pre-CGT status? 'Appallingly' has to be the answer to this question to date, but the Tax Institute and other bodies have been lobbying Government for change. This paper focusses on dealing with consolidation impacts of:

  • pre-CGT intra-group shareholdings and/or
  • pre-CGT underlying assets.

Author profile:

Mark NORTHEAST
Mark Northeast FTIA is a partner in the Tax Consulting division of Pitcher Partners. He has over 20 years experience dealing with tax legislation primarily advising to privately owned business and the SME market.
Current at 26 February 2009
Click here to expand/collapse more articles by Mark NORTHEAST.
 

This was presented at Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute .

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

Individual sessions

Dealing with pre-CGT assets

Author(s):  John YOUNG

Materials from this session:

"What have you got" - is it still a pre-CGT asset?

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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