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Leaving a consolidated group - separation without tears presentation

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.

Author profiles:

Author Photo - Tony STOLAREK
Tony STOLAREK
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
Click here to expand/collapse more articles by Tony STOLAREK.
 
Andy MILTON
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 2009 Current at 14 May 2009

This was presented at 3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Buying and selling a company - consolidation due diligence issues and trends: purchaser issues

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:



MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

Materials from this session:

Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

Materials from this session:


Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

Materials from this session:

Further details about this event:

 

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