Skip to main content
shopping_cart

Your shopping cart is empty

Getting the most out of your 'tax cost setting amount' presentation

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?

Author profile:

Hayden SCOTT
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 Current at 14 May 2009 Click here to expand/collapse more articles by Hayden SCOTT.
 

 

Individual sessions

Intra-group transactions - are they now irrelevant?

Author(s):  Ken SPENCE

Materials from this session:

Financing implications

Author(s):  Peter COLLINS

Materials from this session:

Tax sharing agreements - theory and practice

Author(s):  Matt HAYES

Materials from this session:

RITA and NITA - some emerging issues around the new consolidations regime

Author(s):  Alf CAPITO

Materials from this session:

Acquisitions and disposals - specific contractual clauses and considerations

Author(s):  Richard HENDRIKS

Materials from this session:

Getting the most out of your 'tax cost setting amount'

Author(s):  Hayden SCOTT

Materials from this session:

Is there really a calm after the formation storm?

Author(s):  Richard BUCHANAN,  Paul CULIBRK

Materials from this session:

Losses: re-evaluating available fraction choices

Author(s):  David ROMANS

Materials from this session:

Consolidation: the risk reviews

Author(s):  Peter COAKLEY

Materials from this session:

CGT interactions

Author(s):  Grant CATHRO

Materials from this session:

Acquisitions: tax structuring and IFRS accounting

Author(s):  Trevor HUGHES

Materials from this session:

Valuations: best practice and best defence against disputes

Author(s):  Jim DELANY,  John HOPE

Materials from this session:

Consolidation: SME issues

Author(s):  Gordon S COOPER,  Gerald JAWORSKI,  James TARGETT

Materials from this session:

The intent of the consolidation regime

Author(s):  Michael D'ASCENZO

Materials from this session:

Leaving entities

Author(s):  Andy MILTON,  Tony STOLAREK

Materials from this session:

Mining industry tax consolidation issues

Author(s):  Michael MCCORMAK,  Mark MURCHISON,  Anthony PORTAS

Materials from this session:

Foreign owned groups

Author(s):  Geoff LEHMANN,  Jenny WONG

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse