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Cost setting rules - the difficult issues presentation

Published on 06 Aug 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • rights to future income
  • consumables
  • over depreciation adjustments
  • Division 58 assets
  • what is a revenue asset?
  • CGT events L6 and L7
  • application of Subdivision 705-C and 705-D.

Author profiles:

Jim Targett
James commenced working on consolidation in October 1999 in the Consolidation Centre of Expertise. From January 2001 to December 2002 James worked in the consolidation asset cost setting law design team working directly on the introduction of the first four consolidation Bills. Since January 2003 he has been working on the interpretation of consolidation related issues including the preparation of tax rulings and determinations. Current at 25 May 2007 Click here to expand/collapse more articles by James TARGETT.
 
Author Photo - Peter Murray CTA-Life
Peter Murray CTA-Life
Peter Murray is a Senior Tax Partner at KPMG and KPMG Tax Law and past President of The Tax Institute. Peter specialises in advising clients on a broad range of corporate tax issues and has experience in domestic and international tax matters including advising on mergers and acquisitions, business tax reform, capital structures and restructuring international corporate groups. Peter also focuses on managing tax disputes and providing legal tax advice. Current at 09 November 2012 Click here to expand/collapse more articles by Peter MURRAY.

This was presented at 3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments.

Get a 20% discount when you buy all the items from this event.

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MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

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Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

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Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

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