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Exiting a Consolidated Group presentation

Published on 19 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following issues:
- when/how a subsidiary member exits a group
- rebuilding equity and debt cost bases on exit - the problem of amortising equity
- are the shares on capital account or revenue account?
- goodwill and other special assets
- exit history rule
- CGT and Event L5
- application of loss integrity measures on exit
- concessions for transitional groups on exit.

Author profile

Cameron Rider FTI
Photo of author, Cameron RIDER Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. - Current at 23 May 2017
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This was presented at Consolidation Intensive .

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