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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 profile
Hayden Scott FTI
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 30 August 2017
This was presented at 4th National Consolidation Symposium .
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Individual sessions
Consolidations and accounting – Traps and opportunities
Author(s): Ronen VEXLER, David ROMANS, Belinda HARRISONMaterials from this session:
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ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
Author(s): Des MALONEY, Peter WALMSLEYMaterials from this session:
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TOFA and tax consolidation
Author(s): Julian HUMPHREY, Mark POOLEMaterials from this session:
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M&A and consolidation: New restructure rules
Author(s): Richard HENDRIKSMaterials from this session:
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Consolidation: Bringing it all together in 2009
Author(s): Richard CZERWIK, Brian LANEMaterials from this session:
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Consolidation: Legislative changes (Part A) – ACA related amendments
Author(s): Ken SPENCEMaterials from this session:
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Where are the cost setting rules in 2009?
Author(s): Michael CHARLES, Geoffrey YIUMaterials from this session:
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Consolidation: Legislative changes (Part B)
Author(s): Peter MURRAYMaterials from this session:
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Consolidation and mining assets – Some selected acquisition issues checklist
Author(s): Cameron RIDERMaterials from this session:
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Less than the sum of the parts: Tax losses of consolidated groups
Author(s): Duncan R C BAXTERMaterials from this session:
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Tax consolidation – Financial services
Author(s): Tony STOLAREKMaterials from this session:
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Consolidation: Leaving – The sting in the tail
Author(s): Hayden BENTLEYMaterials from this session:
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Consolidation in the Courts
Author(s): Michael FLYNNMaterials from this session:
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