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Working out your allocable cost amount

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Non Member Price: $75.00

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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.

Author profiles

Christopher Kinsella CTA
Chris is a tax partner with Minter Ellison with a focus on tax controversy matters. Chris has over 30 years experience advising in relation to tax matters. The Minter Ellison tax controversy team represents both taxpayers and the Commissioner in tax disputes in both the Federal Court and the AAT. Chris has extensive experience in advising taxpayers in relation to tax audits and reviews and their relationship with the Commissioner of Taxation. Last year Chris was heavily involved with the Chevron transfer pricing case. - Current at 30 August 2017
Click here to expand/collapse more articles by Chris KINSELLA.
Geoffrey Lehmann
Geoff is a Tax Counsel with PricewaterhouseCoopers. He has been involved in the development of the consolidation provisions as a member of Treasury's Consolidation Joint Design Team. He is a Taxation Institute representative on the Consolidation Subcommittee of the National Tax Liaison Group. - Current at 15 September 2017
Click here to expand/collapse more articles by Geoff LEHMANN.

 

This was presented at Annual Terrigal Tax Intensive 2002 - 'Back to the Future' .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taking losses into consolidation

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:

New indirect value shifting rules

Author(s):  Peter RILEY

Materials from this session:

New demerger rules

Author(s):  Michael BINETTER

Materials from this session:

Working out your allocable cost amount

Author(s):  Chris KINSELLA,  Geoff LEHMANN

Materials from this session:

Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON

Materials from this session:

Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:

New Debt and Equity Rules

Author(s):  Richard DUKES,  Andrew STALS

Materials from this session:

Further details about this event:

 

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