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Consolidating a SME Group presentation

Published on 23 Jul 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

It is clear that most corporate groups will need to consolidate. The critical decision is when to consolidate and what the implications will be. This presentation concentrates on a cost/benefit analysis of the consolidation decision date and impact on asset values.

Issues covered include:
- when you need to consolidate
- what the critical dates are
- when the transitional concessions run out
- which method - transitional vs ongoing?
- the assets that are affected - goodwill and intangibles, pre CGT assets, retained v reset cost base assets
- what it all means for CGT cost bases, depreciation cost bases and revenue assets
- how to consolidate simple groups of companies.

Author profiles:

Scott EDWARDS
Scott specialises in providing tax consulting services to SME entities. His area of specialisation is private company loan accounts and taxation of trusts. He has undertaken a number of consolidation assignments in the SME environment and thus can offer practically based knowledge on the application of these rules.

Current at 24 June 2003

 

Author Photo - Con Tragakis FTI
Con Tragakis FTI
Con is a Partner in Charge of KPMG’s Tax and Business Services Practice specialising in tax consolidations, tax dispute resolution and international tax. He advises large and small business on specialist tax-related matters. He has advised on numerous international structuring projects for small, medium and large business. His particular areas of business focus are property, infrastructure and financial services. Current at 18 January 2011 Click here to expand/collapse more articles by Con TRAGAKIS.

This was presented at SME Consolidation - Act before it's too late!.

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