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Tax Consolidation: Overview

Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation consists on an overview of consolidations. It dicusses a number of issues such as: How do you become/cease to be a group?; Can I just use book values?; The end of the present grouping provisions; The end of rollovers; The proposed arms length rule; What happens to intercompany transactions after consolidation?; What happens to goodwill on consolidation?; What transition options are there? Acquiring a new company and commencing to be consolidated, what happens?; Selling a subsidiary and degrouping; How is franking account to be managed under consolidation?

Author profiles:

Christopher CATT
Christopher is a barrister, at Selborne Chambers, specialising in all aspects of taxation law. Prior to going to the bar in 2003, Chris had 16 years experience in advising financial institutions and large Australian and international corporations on income and capital gains tax issues, including taxation obligations arising from cross-border transactions and agreements.
Current at 9 November 2007
Click here to expand/collapse more articles by Christopher CATT.
 
Jim MCMILLAN

Click here to expand/collapse more articles by Jim MCMILLAN.

This was presented at Consolidation: How Aware are you of the Issues? .

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Individual sessions



How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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