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.
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
23 January 2017
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
24 April 2017
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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