Published on 12 Mar 02
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper looks at the seven steps of tax basis revaluation, including: obtaining a step up of asset values, ACA vs EJV, ripple down/push down, ACA planning, strategic issues, calculation of ACA.
Hayden is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so.
- Current at
24 November 2021