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 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 Current at 20 April 2009
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