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Leaving a consolidated group - separation without tears presentation


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:

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 09 February 2009
Anthony Stolarek CTA
Tony engages with Australia's federal and state governments, Treasury and Taxation Office on tax policy and tax administration, through the EY Australia Tax Centre for Excellence. In his EY role and membership of the Institute of Chartered Accountants in Australia tax technical committee, he is heavily involved in submissions to government and the ATO on policy proposals, changes in the tax system and improving its administration and interpretation. Tony is an ICAA representative on the ATO National Tax Liaison Committee and various subcommittees and a member of the Law Council of Australia Business Law tax committee. He is also involved in the EY global Tax Policy Services network which has had significant focus on Base Erosion and Profit shifting in the last year. Tony is a member of the Treasury Special Reference Group relating to its scoping paper dealing with the Risks to Sustainability of the Corporate Tax Base. Current at 14 August 2013 Click here to expand/collapse more articles by Tony STOLAREK.

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

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