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Published on 14 Oct 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
background - company versus asset acquisitions
rights to income
revenue assets/circulating capital
other non-contractual customer intangibles
the new "rights to income" - through a valuer's lens.
Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity. Current at 26 September 2007Current at 26 September 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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