Published on 06 Aug 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- pre-CGT proportion rules
- loss issues - available fractions/capital injections, trust distributions
- membership issues - bringing a trust into consolidation
- CGT interaction - SER and the discount capital gain rules and CGT concession rules
- Division 7A in a consolidation context
- specific compliance issues for SMEs.
Alexis is a Partner of the Tax Consulting group of Pitcher Partners and has over 19 years experience in advising corporate clients. Alexis was a member of the Board of Taxation review on the tax consolidation measures and was also a member of the Treasury review of MEC groups.
- Current at
19 December 2014