Published on 19 May 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- why can't things like Division 43 and Subdivision 40-F deductions be reset?
- why can't the TCSA of bad debts, consumables and WIP receivables be deducted?
- what happens to the TCSA received by FITBs and FX receivables?
- how does the tax cost setting process apply to derivatives?
Hayden is a Director of Greenwoods & Freehills Pty Limited. He advises listed entities in the energy & resources
and financial services industries on income tax issues raised in M&A, funding, special project and general corporate
tax matters. His areas of interest and expertise include the taxation of financial arrangements (all four tranches) and tax
consolidation. Hayden is a member of the NTLG Finance & Investment Subcommittee and it’s TOFA Working Party. He
also chairs the Taxation Institute’s Education Committee (Victoria). Hayden frequently presents and is regularly published on
corporate income tax matters.
Current at 9 February 2009
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