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Reorganisations and disposals from within a consolidated group


This seminar paper discusses reorganisations and disposals from within a consolidated group, including: membership interest costbase buildup, pre CGT assets, pre CGT factors, membership interest cost base reconsruction, company tax attributes and history, joint and several liabilities, unrealised loss factors, de-merger rules and stamp duty.

Author profiles:

Steve is a Banking and Finance Partner in the Melbourne office of Freehills, specialising in state taxes and financial services. Steven originally trained and practised as an economist and was a Victorian Treasury official prior to commencing legal practice in 1988. He advises a number of industry bodies on stamp duty and other state taxes. He is also an elected member of the Council of the Law Institute of Victoria and a member of the Victorian Governments State Taxes Consultative Council.
Current at 9 June 2005 Current at 19 November 2004 Click here to expand/collapse more articles by Steven STEVENS.
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 Click here to expand/collapse more articles by Mark NORTHEAST.


This was presented at TIA Corporate Tax Instensive 2002 - "Array of Light" .

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Individual sessions

Consolidation - allocable cost amount

Author(s):  Trevor R HUGHES

Materials from this session:

Tax effective accounting

Author(s):  Duncan R C BAXTER,  Chris BIERMANN

Materials from this session:

Debt equity

Author(s):  Mark MORRIS

Materials from this session:

Challenges now facing the corporate group

Author(s):  Frank DRENTH

Materials from this session:

Consolidations - losses

Author(s):  Paul ABBEY

Materials from this session:

Further details about this event:


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