Published on 21 Nov 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
Specific issues considered in this presentation include:
- when is a lease termination payment deductible over five years?
- how has depreciation's concept of cost been expanded?
- how has CGT's concept of cost base, particularly the 4th element, been expanded?
- what are the choke points in section 40-880, for example:
- what exactly is ‘expenditure’, and precisely when is it ‘incurred’?
- can preliminary expenditure be anything other than of a capital nature?
- how do the multiple levels of apportionment in section 40-880 integrate?
- how flexible is the concept of ‘in relation to’?
- what is the significance of ‘other’ rights and the preservation of goodwill?
- managing the host of related M&A interactions
Hayden is a Director of Greenwoods & Freehills Pty Limited. He advises listed entities in the energy & resources
and financial services industries on income tax issues raised in M&A, funding, special project and general corporate
tax matters. His areas of interest and expertise include the taxation of financial arrangements (all four tranches) and tax
consolidation. Hayden is a member of the NTLG Finance & Investment Subcommittee and it’s TOFA Working Party. He
also chairs the Taxation Institute’s Education Committee (Victoria). Hayden frequently presents and is regularly published on
corporate income tax matters.
Current at 9 February 2009
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