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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 FTI
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. Current at 17 March 2016 Click here to expand/collapse more articles by Hayden SCOTT.
 
Individual sessions

Intra-group transactions - are they now irrelevant?

Author(s):  Ken SPENCE

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Financing implications

Author(s):  Peter COLLINS

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Tax sharing agreements - theory and practice

Author(s):  Matt HAYES

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

Author(s):  Alf CAPITO

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Acquisitions and disposals - specific contractual clauses and considerations

Author(s):  Richard HENDRIKS

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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

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Losses: re-evaluating available fraction choices

Author(s):  David ROMANS

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Consolidation: the risk reviews

Author(s):  Peter COAKLEY

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CGT interactions

Author(s):  Grant CATHRO

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Acquisitions: tax structuring and IFRS accounting

Author(s):  Trevor HUGHES

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Valuations: best practice and best defence against disputes

Author(s):  Jim DELANY,  John HOPE

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Consolidation: SME issues

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

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The intent of the consolidation regime

Author(s):  Michael D'ASCENZO

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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:

 

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