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Working out your allocable cost amount


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. Recently Chris was heavily involved with the Chevron transfer pricing case having represented the Commissioner in that case. Chris is the co-chair of the Tax Institute’s Dispute Resolution Committee and the chair of the Number One Tax Discussion Group. Chris is accredited in dispute resolution with the NSW Law Society. - Current at 15 July 2020
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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 11 April 2007
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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

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:

Further details about this event:


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