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TOFA and tax consolidation presentation

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Non Member Price: $15.00

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers the interaction of TOFA with the tax consolidation regime, including:

  • joining and leaving a tax consolidated group
  • elections and balancing adjustments
  • tax cost setting rules for Division 230 financial assets and financial liabilities
  • the ATO perspective
  • outstanding issues.

Author profiles

Julian Humphrey CTA
Julian, CTA, is a Partner of KPMG’s Banking and Finance practice with over 18 years experience. He works primarily with international banks and financial services companies operating in Australia, providing corporate income tax and more recently transfer pricing services. Julian’s areas of expertise include the taxation of banks and bank branches, the taxation of financial arrangements and retail financial products as well as Australia’s offshore banking regime. He has advised on a number of major M&A transactions in the financial services sector in recent years. He is currently heavily involved in the base erosion and profit shifting debate, working with clients to implement country-by-country reporting. He is a regular participant in consultation with the government on Australia’s tax reform proposals affecting Australian financial institutions. - Current at 17 March 2016
Click here to expand/collapse more articles by Julian HUMPHREY.
Mark Poole
Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012
Click here to expand/collapse more articles by Mark POOLE.

 

This was presented at 4th National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Consolidations and accounting – Traps and opportunities

Author(s):  Ronen VEXLER,  David ROMANS,  Belinda HARRISON

Materials from this session:

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

Materials from this session:

TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

Materials from this session:

M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

Materials from this session:

Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

Materials from this session:

Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

Materials from this session:

Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

Materials from this session:

Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:

Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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