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What still remains unresolved in tax consolidation? presentation

Published on 10 Sep 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

Whilst the BoT’s reviews and the Government’s responses outline changes to be made to the consolidation regime, there are still many outstanding issues in tax consolidation which have grown with the proposed changes made in 2012. This presentation covers some of the outstanding items and where they might end up, including:

  • deductions for work in progress
  • scope of the RTFI under prospective rules and treatment of rights to future income
  • treatment of goodwill arising on consolidation.

Author profile:

Author Photo - Wayne Plummer ATI
Wayne Plummer ATI
Wayne is a Tax Partner at PwC with over 28 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. He is a regular tax presenter and contributor to ATO and Treasury consultation forums. Current at 02 June 2015 Click here to expand/collapse more articles by Wayne PLUMMER.
 

This was presented at 7th National Consolidation Symposium.

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

Individual sessions

Corporate perspective on tax consolidation

Author(s):  Andrew WOOLLARD,  T STIEL

Materials from this session:


The second decade of tax consolidation: Where to from here?

Author(s):  Ken SPENCE

Materials from this session:

From there to here and where to now?

Author(s):  Michael CHARLES

Materials from this session:

What still remains unresolved in tax consolidation?

Author(s):  Wayne PLUMMER

Materials from this session:

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