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This paper explores the tax effect accounting and reporting obligations that may be encountered including:
what are the requirements of AASB 112?
recognition criteria for deferred taxes
issues surrounding intention/future expectations on disposals
impact of impairment/write downs
financial reporting requirements.
Tracey has over 12 years of professional experience advising Australian and multinational enterprises across a range of industries. As the leader of the IFRS initiative within the Deloitte tax practice, Tracey has spoken on this topic to various forums. As well as implementing IFRS projects with clients, she has significant experience in managing the compliance function of large corporate groups and has been involved in the implementation of the tax consolidations regime for these groups. Current at 6 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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