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  Miscellaneous 2008

Tax vs accounting: Is the gap growing smaller presentation?

Source: Victoria

Published Date: 12 Nov 2008

 

In this presentation, Duncan Baxter and Richard Buchanan, both founding members of the NTLG's A-IFRS subcommittee, discuss a number of recent developments that highlight the increasing interaction between accounting and tax, including the:

  • recently released ATO discussion paper on the capitalisation of internal labour costs
  • recent thin capitalisation amendments dealing with A-IFRS
  • operation of the income tax consolidation provisions in relation to acquisitions and divestments
  • application of the share capital tainting provisions
  • application of section 45B to demerger transactions.

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