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.
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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