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.
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules.
- Current at
17 March 2016