Skip to main content
shopping_cart

Your shopping cart is empty

The heart of corporate tax: Consolidation paper

Published on 25 Oct 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • currency (under the functional currency rules)
  • asset based model v inherited history model
  • characterisation (under the single entity and entry history rules).

Author profile:

Hayden Scott FTI
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. Current at 17 March 2016 Click here to expand/collapse more articles by Hayden SCOTT.
 

This was presented at 2010 National Resources Tax Conference.

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

Individual sessions





ATO energy & resources update

Author(s):  Michael Smithson

Materials from this session:






Case study: Income tax issues for resources projects

Author(s):  Lynette Purcell,  Andrew NELSON,  Jason Mulgat,  Basil MISTILIS

Materials from this session:

Further details about this event:

 

Copyright Statement