Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper

More by Ken SPENCE

• Consolidations – Where is it all up to and what does it mean? paper - 26-October-2016
• The evolution of corporate taxation – A work in progress - 01-October-2016
• The evolution of corporate taxation - A work in progress paper - 02-March-2016
• Surgery with anaesthetics: mergers and acquisitions taxation - 01-June-2015
• M&A taxation: Roasting old chestnuts paper - 18-March-2015
• Tax consolidation – Practical issues in the current law paper - 09-October-2014
• Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
• Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
• Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
• Legislative changes – ACA related amendments paper - 08-May-2009
• Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
• Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
• Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
• Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
• Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
• Consolidation - round table discussion paper - 12-October-2007
• Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
• Tax consolidation — Government announcements yet to be legislated - 01-August-2007
• New CGT exposures and exemptions for non-residents paper - 17-March-2007
• The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
• 'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
• Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
• Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
• It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
• Consolidation and Exits - the other end of the food chain - 01-October-2004
• Consolidation and Exits - the other end of the food chain Part I - 01-August-2004
• The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
• Consolidation for SMEs convention paper - 18-October-2003
• The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
• Business consolidations for tax effectiveness - 17-May-2002
• Consolidations: large business - 14-March-2002
• Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
• Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
• Corporate tax in transition - 18-April-2000
• Scrip-for-scrip roll-over relief : "a great idea but..." - 21-March-2000
• The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
• Tax Losses & Consolidations Workshop - 27-October-1999
• Issues and agendas - 01-December-1998
• CGT: a journey of discovery - 01-June-1998
• Capital gains tax: the TLIP rewrite - 01-June-1998
• An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
• Issues and agendas - 01-May-1998
• Issues and agendas - 01-April-1998
• Tax in review: Painting over the cracks - 01-September-1997
• Corporate structure and reorganisation - 30-May-1997
• Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law - 01-October-1996
• Commercial debt: unforgiven implications - 01-April-1996