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Consolidations weakest link - The use of the TCSA presentation

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Published on 10 Feb 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • consolidation's weakest link - The use of the TCSA
  • use of TCSA - The saga to date
  • rights to future income (RTFI)
  • provision of goods (other than trading stock)
  • “residual” application but critical impacts – s 701-55(6).

Author profiles

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
Click here to expand/collapse more articles by Ken SPENCE.
Andrew De Wijn
Andrew is a Barrister at the Victorian Bar specialising in federal and state tax matters. Prior to joining the Bar he was a solicitor with Greenwoods & Freehills for eight years and worked exclusively in tax. - Current at 22 September 2013
Click here to expand/collapse more articles by Andrew DE WIJN.

 

This was presented at 2011 Financial Services Taxation Conference .

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