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
- 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.
Current at 25 June 2009
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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
Current at 9 February 2009 Current at 14 May 2009
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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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Further details about this event: