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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 R CBAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the
International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private
sector representatives on the Federal Government’s Tax Design Review Panel. Current at 11 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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