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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:

Mark Northeast CTA
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 Click here to expand/collapse more articles by Mark NORTHEAST.
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
Click here to expand/collapse more articles by Steven STEVENS.

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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