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The other end of the food chain - Consolidation and Exits: summary charts

Published on 01 Aug 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article highlights and summarises some important disparities between the consolidation 'entry' and 'exit' calculations and the implications of consolidation on structuring a disposal as an asset or entity sale. For a detailed analysis of these issues see the August and October 2004 editions of The Tax Specialist.

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
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Ken SPENCE

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