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Tax Consolidation: Overview


This paper consists on an overview of consolidations. It dicusses a number of issues such as: How do you become/cease to be a group?; Can I just use book values?; The end of the present grouping provisions; The end of rollovers; The proposed arms length rule; What happens to intercompany transactions after consolidation?; What happens to goodwill on consolidation?; What transition options are there? Acquiring a new company and commencing to be consolidated, what happens?; Selling a subsidiary and degrouping; How is franking account to be managed under consolidation?

Author profiles

Christopher Catt
Christopher Catt is a Barrister at 5 Selborne Chambers, specialising in all aspects of taxation law. At the Bar, Chris has represented taxpayer clients at all stages of their disputes with the Commissioner, starting with collating and preparing voluntary disclosures, responding to position papers, then challenging amended assessments and debt recovery proceedings brought by the Commissioner through mediation and appeals to the Administrative Appeals Tribunal and Federal Court; and defending claims in the District Court and Supreme Court and negotiating stays of execution of judgments and settlements. - Current at 18 June 2018
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James McMillan FTI
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. - Current at 24 October 2014
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This was presented at Consolidation: How Aware are you of the Issues? .

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Individual sessions

How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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