Published on 03 Jun 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.
Cameron practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently
encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial
arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has
returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
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