Published on 22 Nov 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses how ACA works overall on joining and leaving, calculating ACA - basic case and on formation, allocating ACA to assets, and difficult issues and planning points.
Chris is the partner in charge of the financial services tax practice at PricewaterhouseCoopers and specialises in taxation issues impacting banks and other financial institutions. Chris has a key role within PwC on TOFA implementation and is interested in the practical and commercial implications for taxpayers of transitioning to the TOFA regime.
Current at 6 November 2008 Current at 09 March 2009
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Current at 22 June 2009
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