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Allocable Cost Amount - Steps 2, 3 & 4 presentation

Published on 29 Oct 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

The issues covered in this presentation include:
- what liabilities are
- dealing with linked liabilities, and off-balance sheet liabilities
- allowing for present or future tax deductions
- issues relating to intercompany debts
- allowing for unrealised gains and losses
- debt/equity issues
- finance and operating leases
- provision for taxes and deferred tax liabilities
- discharge of liabilities and CGT event L7
- transitional treatment of unfrankable undistributable profits
- profits accruing to a group in a creeping takeover
- intragroup dividends and their impact on step 3
- profits which recoup losses.

Author profiles:

James TARGETT

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Richard CZERWIK
Richard is an Executive Director with the Ernst & Young National Tax Group. Richard focuses on the identification and analysis of new developments and new issues for the Ernst & Young tax practice and clients. He has been heavily involved in business tax reform developments and participates in numerous consultation forums with the Treasury and the Australian Taxation Office, as well as industry and professional bodies and is a current member of the NTLG Consolidation Subcommittee.
Current at 9 February 2009
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Tony STOLAREK
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
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Individual sessions

Further details about this event:

 

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