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Tax consolidation law changes - Counsel & practitioner perspective presentation

Published on 14 Oct 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • TLAB No. 1 amendments (refer handout)
  • recap tax cost setting process
  • use of tax cost setting amount (TCSA)
  • right to future income (RTFI)
  • separate asset rule
  • examples:
    • long term construction contract
    • health insurance
    • agreed terms and conditions
  • residual assets.

Author profiles

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael Flynn, CTA-Life, is a Barrister specialising in taxation and was National President of The Tax Institute in 2014. He was chair of the organising committee of the National Infrastructure Conference in 2015 and 2016. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University and is President of the Tax Bar Association. - Current at 10 February 2017
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Colin Jones CTA
Colin is a Partner in Ernst & Young’s Tax Consulting group. Colin has over 18 years’ experience in tax advisory, structuring and compliance, specialising in income tax issues impacting both Australian and foreign-owned groups. Colin has extensive experience in the practical application of the tax consolidation law to consolidated group formations, M&A transactions, group restructures and consolidated tax returns. - Current at 25 November 2011
Peter Murray CTA-Life
Photo of author, Peter MURRAY Peter Murray is a Senior Tax Partner at KPMG and KPMG Tax Law and past President of The Tax Institute. Peter specialises in advising clients on a broad range of corporate tax issues and has experience in domestic and international tax matters including advising on mergers and acquisitions, business tax reform, capital structures and restructuring international corporate groups. Peter also focuses on managing tax disputes and providing legal tax advice. - Current at 09 November 2012
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This was presented at 5th Consolidation Symposium .

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

Individual sessions

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Colin Jones

Materials from this session:

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Michael FLYNN

Materials from this session:





Merger & acquisitions transactions

Author(s):  Richard HENDRIKS

Materials from this session:


SMEs and tax consolidation

Author(s):  Alexis KOKKINOS

Materials from this session:


Compliance - ATO perspective

Author(s):  Scott Burrows

Materials from this session:


Post implementation review of certain aspects of the consolidation regime

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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