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Cost setting rules - the difficult issues presentation


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
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Peter Murray CTA-Life
Photo of author, Peter MURRAY 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
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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.

Individual sessions

Buying and selling a company - consolidation due diligence issues and trends: purchaser issues

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

Materials from this session:

Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

Materials from this session:

Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

Materials from this session:

Further details about this event:


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