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SMEs - the forgotten lost souls presentation

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.

Author profile:

Author Photo - Alexis Kokkinos ATI
Alexis Kokkinos ATI
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 09 July 2015 Click here to expand/collapse more articles by Alexis KOKKINOS.
 

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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