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Consolidation: Tax Sharing & Tax Contribution Agreements presentation

Published on 26 Nov 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation addresses the following issues:
- whether the head company needs a funding arrangement - accounting issues and directors' duties
- whether the group needs a Tax Sharing Agreement (TSA) - benefits, directors' duties and relationship to ASIC cross guarantee
- issues in drafting Tax Sharing and Tax Funding Agreements - allocation methodology, liabilities covered, entities covered, dealing with losses and record keeping
- pitfalls in the TSA regime
- how you provide third parties with a level of comfort that the TSA will work.

Author profiles:

Martin FRY
Current at 05 November 2013 Click here to expand/collapse more articles by Martin FRY.
 
Author Photo - Grant CATHRO
Grant CATHRO
Grant is a Partner at Allens Arthur Robinson.
Current at 3 September 2008 Current at 16 September 2008 Click here to expand/collapse more articles by Grant CATHRO.

 

Individual sessions

Consolidation: Tax Sharing & Tax Contribution Agreements

Author(s):  Grant CATHRO,  Martin FRY

Materials from this session:

Further details about this event:

 

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