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Consolidations weakest link - The use of the TCSA presentation

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:

Andrew DE WIJN
Andrew is a Senior Associate with Greenwoods & Freehills.
Current at 11 March 2009
Click here to expand/collapse more articles by Andrew DE WIJN.
 
Ken SPENCE

Click here to expand/collapse more articles by Ken SPENCE.

This was presented at 2011 Financial Services Taxation Conference .

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