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Consolidation and Exits - the other end of the food chain Part I

Published on 01 Aug 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Part 1 of a two-part series on the disparities between consolidation 'entry' and 'exit' calculations and the implications of consolidation on a disposal as an asset or entity sale.

Author profiles:

Hayden SCOTT
Hayden is a Director of Greenwoods & Freehills Pty Limited. He advises listed entities in the energy & resources and financial services industries on income tax issues raised in M&A, funding, special project and general corporate tax matters. His areas of interest and expertise include the taxation of financial arrangements (all four tranches) and tax consolidation. Hayden is a member of the NTLG Finance & Investment Subcommittee and it’s TOFA Working Party. He also chairs the Taxation Institute’s Education Committee (Victoria). Hayden frequently presents and is regularly published on corporate income tax matters.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Hayden SCOTT.
 
Author Photo - Ken SPENCE
Ken SPENCE
Current at 21 May 2009 Click here to expand/collapse more articles by Ken SPENCE.

 

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