Consolidation TOFA 2012

Tax consolidation changes - Past, present and future

Source: National

Published Date: 15 Feb 2012


This presentation covers:

  • rights to future income
  • treatment of contractual and non-contractual intangibles
  • treatment of revenue assets including financial derivatives
  • tax consolidation and TOFA interaction
  • further changes likely from ongoing Board of Taxation reviews
  • action required including accounting disclosures.

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Individual Session

Tax consolidation changes past, present and future

Author(s): Tony Stolarek , Simon Jenner CTA


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Consolidation TOFA 2012

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