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Published on 06 Aug 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
technical and practical exit ACA calculation issues
CGT event L5 traps and uncertainties
limitations with the 'exit history' rule
CGT straddle issues on exit
subsidiaries with unrealised loss assets.
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since
its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO
and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with
consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA
National Tax Technical Committee and chairs it’s Consolidation Working Group. Current at 9 February 2009
Andy is a member of the Consolidation Centre of Expertise in the Law and Practice Business Line of the Australian
Taxation Office. Andy is primarily involved with issues relating to the asset cost setting process on entry and exit from a tax
consolidated group. Andy’s role in the Australian Taxation Office also extends to matters associated with the interpretation of
accounting standards and their impact on the Australian taxation system. Current at 9 February 2009Current at 14 May 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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