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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
This was presented at 2010 National Resources Tax Conference .
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The taxing task of taxing resources
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Enter the dragon
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Tax issues for incidental infrastructure
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ATO energy & resources update
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The heart of corporate tax: Consolidation
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The extended PRRT regime - Issues for the petroleum industry
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Expenditure on exploration or prospecting
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Financing of Australian resources projects
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Goodwill: Much ado about something
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Case study: Income tax issues for resources projects
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