Skip to main content
shopping_cart

Your shopping cart is empty

Tax Consolidations: Emergency Procedures presentation

Published on 29 May 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation provides a synopsis of the issues to address and the decisions and actions you need to take in considering when and how to deal with consolidation. Topics covered include:

- client case diagnostic
--- can you consolidate?
--- do transition concessions apply?
--- will consolidating be beneficial? (past and future losses, dividend flows, restructures, step-up in basis)
--- what traps exist (capital gains, losing or reducing basis, WIP)

- how to approach a BOTE (back of the envelope) calculation
--- where are the assets?
--- how were they funded?
--- where is the value?
--- where is the tax basis?

- case studies.

Author profile:

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 
Individual sessions

Tax Consolidations: Emergency Procedures

Author(s):  Tony BAXTER

Materials from this session:

Further details about this event:

 

Copyright Statement