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Tax vs accounting: Is the gap growing smaller presentation?

Published on 12 Nov 08

In this presentation, Duncan Baxter and Richard Buchanan, both founding members of the NTLG's A-IFRS subcommittee, discuss a number of recent developments that highlight the increasing interaction between accounting and tax, including the:

  • recently released ATO discussion paper on the capitalisation of internal labour costs
  • recent thin capitalisation amendments dealing with A-IFRS
  • operation of the income tax consolidation provisions in relation to acquisitions and divestments
  • application of the share capital tainting provisions
  • application of section 45B to demerger transactions.

Author profiles

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 05 May 2009
Click here to expand/collapse more articles by Duncan R C BAXTER.
Richard Buchanan CTA
Richard is a partner at EY and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard's role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium. - Current at 19 September 2016


Individual sessions

Tax vs accounting: Is the gap growing smaller?

Author(s):  Duncan R C BAXTER,  Richard BUCHANAN

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