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.
Mark is a consultant to Pitcher Partners Melbourne. Mark specialises in advising privately owned businesses, and has been an active participant for over 10 years in various ATO forums concerning professional practices. He is currently an external participant member of the ATO’s Professional Firms Working Group. Mark is a regular presenter for The Tax Institute, CPA Australia, the Institute of Chartered Accountants in Australia and the Law Institute of Victorian on professional practice matters.
- Current at
30 June 2015