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.
Further details about this event: