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Demystifying the complexities of tax and the new accounting standards presentation

Published on 29 Oct 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following topics:

  • thin capitalisation and the de-recognition of assets
  • implications for dividend payments, franking and capital management
  • further confusion created by the single entity rule
  • forex gains and loss tax measurement
  • tax consolidation impact including M&A issues and L7 Events
  • tainting of the share capital
  • employee share schemes and deductibility for net cost of acquiring shares on-market.

Author profiles

Peter Collins FTI
Peter Collins, FTI, is a Partner at PwC with 25 years experience as a specialist in global tax, assisting foreign investors structuring their Australian investments and Australian corporates expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is a member of the International Tax executive, which allows him to provide a unique global perspective. He is a consultant to Treasury in relation to tax reform in the areas of international tax and transfer pricing, including the MAAL/DPT and a member of the Treasury’s BEPS Tax Advisory Group. Peter was heavily involved in the rewrite of the Australian transfer pricing rules; he appeared before the Senate Estimates Committee to object to the retrospective application of those rules to US companies. He represented PwC before the Senate inquiry in relation to corporate tax avoidance by multinational companies. - Current at 01 November 2018
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Anthony Klein CTA
Anthony Klein, CTA, is a Partner of PwC and has over 24 years’ professional experience as a corporate, international tax and M&A tax specialist. Anthony has held a number of senior leadership roles within PwC, including as leader of PwC’s international tax practice across the Asia Pacific region, leader of the Melbourne Corporate Tax practice and leader of the firm’s Private Client’s tax practice in Melbourne. Anthony is also the principal tax adviser to a large number of companies and he has a particular focus on the technology sector. His clients range from some of Australia’s largest multinational and publicly listed tech companies, to high growth businesses and earlier stage tech start-ups. He has assisted a number of corporate groups in the technology sector to structure their international investments, including through leading and advising upon cross-border acquisitions, international ownership and financing structures. - Updated in March 2018 by Kathy Xu for Young Tax Professionals March session - Current at 04 July 2018
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This was presented at Corporate Tax Intensive: Corporate Tax Stakes .

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

Individual sessions

Hot issues for corporate taxpayers

Author(s):  Frank DRENTH

Materials from this session:

Taxation of Financial Arrangements: What's new for financial institutions?

Author(s):  Tony FROST

Materials from this session:

Preparing the consolidated tax return

Author(s):  Andrew VAN DINTER

Materials from this session:



Litigation - riding the beast

Author(s):  Terry MURPHY

Materials from this session:

Demystifying the complexities of tax and the new accounting standards

Author(s):  Peter COLLINS,  Anthony KLEIN

Materials from this session:

The new international tax regime: practical impacts and planning

Author(s):  Jason CHANG

Materials from this session:


Capital allowances and Division 43

Author(s):  Mark NORTHEAST

Materials from this session:

Selling the tax message

Author(s):  Liz TROMANS

Materials from this session:


Reasonably Arguable Position

Author(s):  Sue WILLIAMSON,  Monica JORDAN

Materials from this session:

Consolidation: focussing on the formation tax return

Author(s):  Martin FRY

Materials from this session:

Audit hotspots - lessons learned from corporate audits

Author(s):  Stef MASON

Materials from this session:

Further details about this event:

 

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