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
- 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.
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Grant is a Partner at Allens Arthur Robinson.
Current at 3 September 2008
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