Your shopping cart is empty
TOFA and tax consolidation presentation
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 2016Mark Poole
Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012
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 HARRISONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
Author(s): Des MALONEY, Peter WALMSLEYMaterials from this session:
-
insert_drive_file
- insert_chart
TOFA and tax consolidation
Author(s): Julian HUMPHREY, Mark POOLEMaterials from this session:
-
insert_chart
- insert_chart
- shopping_cart Add all items to cart - $24.01
M&A and consolidation: New restructure rules
Author(s): Richard HENDRIKSMaterials from this session:
-
insert_drive_file
- insert_drive_file
- insert_chart
- insert_chart
- shopping_cart Add all items to cart - $144.00
Consolidation: Bringing it all together in 2009
Author(s): Richard CZERWIK, Brian LANEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation: Legislative changes (Part A) – ACA related amendments
Author(s): Ken SPENCEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Where are the cost setting rules in 2009?
Author(s): Michael CHARLES, Geoffrey YIUMaterials from this session:
-
insert_drive_file
- insert_chart
- insert_chart
- shopping_cart Add all items to cart - $84.00
Consolidation: Legislative changes (Part B)
Author(s): Peter MURRAYMaterials from this session:
-
insert_chart
Consolidation and mining assets – Some selected acquisition issues checklist
Author(s): Cameron RIDERMaterials from this session:
-
insert_drive_file
Less than the sum of the parts: Tax losses of consolidated groups
Author(s): Duncan R C BAXTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax consolidation – Financial services
Author(s): Tony STOLAREKMaterials from this session:
-
insert_chart
Consolidation: Leaving – The sting in the tail
Author(s): Hayden BENTLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation in the Courts
Author(s): Michael FLYNNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement