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Where are the cost setting rules in 2009 paper?
Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE
The asset cost setting rules are the core of consolidation but there are surprises in their application. This paper reviews the fundamentals of the process with a focus on refreshing understanding and addressing issues that arise in practice including:
- asset identification and allocation
- goodwill and the accounting interface
- what is a retained cost base asset?
- revisiting previous settings
- setting values on exit
- emerging issues.
Author profiles
Michael Charles ATI
Michael is a Principal at Deloitte Lawyers. He has over thirty years' experience in tax, and he has worked in the ATO and commerce. He has advised multi-national, private and high wealth individuals on their taxation matters, in particular on structured transactions and business restructures, as well as ATO audits. For a number of years he has taught tax consolidation and merger and acquisition subjects in the Melbourne University Masters' program. Michael frequently presents to professional and specialist bodies on a wide range of tax issues and is co-chair of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council. - Current at 09 September 2015Geoffrey Yiu ATI
Geoffrey Yiu, ATI, is a Partner at KPMG with over 18 years experience providing income tax advice to companies in the financial services sector. Geoffrey leads KPMG’s Banking and Finance tax practice and has recently returned to Sydney, after secondments to Melbourne and Adelaide. - Current at 02 November 2018
This was presented at 4th National Consolidation Symposium .
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Consolidations and accounting – Traps and opportunities
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ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
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TOFA and tax consolidation
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M&A and consolidation: New restructure rules
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Consolidation: Bringing it all together in 2009
Author(s): Richard CZERWIK, Brian LANEMaterials from this session:
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Consolidation: Legislative changes (Part A) – ACA related amendments
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Where are the cost setting rules in 2009?
Author(s): Michael CHARLES, Geoffrey YIUMaterials from this session:
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Consolidation: Legislative changes (Part B)
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Consolidation and mining assets – Some selected acquisition issues checklist
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Less than the sum of the parts: Tax losses of consolidated groups
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Tax consolidation – Financial services
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Consolidation: Leaving – The sting in the tail
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Consolidation in the Courts
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