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Rights to income and other "new deductions" paper

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.

Author profiles:

Andrew WOOLLARD
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 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Andrew WOOLLARD.
 
Nigel Smythe
Current at 21 November 2010

Author Photo - Wayne PLUMMER
Wayne PLUMMER
Current at 15 June 2011 Click here to expand/collapse more articles by Wayne PLUMMER.

 

This was presented at 5th Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Colin Jones

Materials from this session:

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Michael FLYNN

Materials from this session:





Merger & acquisitions transactions

Author(s):  Richard HENDRIKS

Materials from this session:


SMEs and tax consolidation

Author(s):  Alexis KOKKINOS

Materials from this session:


Compliance - ATO perspective

Author(s):  Scott Burrows

Materials from this session:


Post implementation review of certain aspects of the consolidation regime

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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