Miscellaneous 2003

Tax Consolidations: Emergency Procedures

Source: Victoria

Published Date: 29 May 2003

This presentation provides a synopsis of the issues to address and the decisions and actions you need to take in considering when and how to deal with consolidation. Topics covered include:

- client case diagnostic
--- can you consolidate?
--- do transition concessions apply?
--- will consolidating be beneficial? (past and future losses, dividend flows, restructures, step-up in basis)
--- what traps exist (capital gains, losing or reducing basis, WIP)

- how to approach a BOTE (back of the envelope) calculation
--- where are the assets?
--- how were they funded?
--- where is the value?
--- where is the tax basis?

- case studies.

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  • Published By: Tony Baxter
  • Published On:29 May 2003
  • Took place at:Leonda by the Yarra, Hawthorn

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2003

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