shopping_cart

Your shopping cart is empty

The Consolidation Decision for SMEs - Should I or not? presentation

Published on 10 Sep 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following issues:
- do I get an uplift in asset values?
- a preliminary look at exit rules - is there an uplift benefit on exit of subsidiary?
- accounting implications of not entering
- what happens if I don't consolidate?
-- value shifting between entities
-- loss of rollover relief for asset transfers between companies
-- losses unable to be transferred between companies
-- loss of dividend rebate
- effects of delaying the decision to consolidate
- simplified imputation - treatment of company losses.

Author profiles

Sean Van Der Linden CTA
Sean van der Linden, CTA, is a partner at EY, specialising in corporate and international tax. Sean leads EY’s South Australian transaction taxes practice and has advised numerous clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean is a State Councillor and past Chair of the Professional Development Committee for The Taxation Institute. - Current at 12 July 2017
Click here to expand/collapse more articles by Sean VAN DER LINDEN.
Samuel Howard CTA
Photo of author, Sam HOWARD Sam is a Partner with Ernst & Young in Adelaide. Sam has over 20 years' experience in tax consulting, providing advice to a range of corporates and SME clients in Adelaide in areas such as transactions, restructuring and tax consolidation as well as general tax advisory services. Sam leads EY Adelaide's Tax Reporting practice which involves providing best practice solutions to large corporates and multi nationals around managing Tax Compliance Reporting. Until recently, Sam was a member of the TTI's State Technical Committee and is a past Chairman of that Committee. - Current at 17 September 2014
Click here to expand/collapse more articles by Sam HOWARD.

 

Individual sessions

Further details about this event:

 

Copyright Statement
click to expand/collapse