Published on 19 Nov 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following issues:
- calculating the available fraction
- the capital injection rules
- post consolidation events requiring adjustment to the
- application of the continuity of ownership and same business tests
- Part IVA considerations.
Simon is a Director of PricewaterhouseCoopers.
Current at 19 November 2003
David is a tax partner with PricewaterhouseCoopers. He was involved in the Government consultations which led to formulation of the original tax consolidation proposal and has maintained a significant involvement ever since, assisting clients with implementation and ongoing issues and participating in the NTLG Consolidation Sub Committee and various of its issue specific working groups.
Current at 9 February 2009
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