Miscellaneous 2001

Tax Consolidation: Overview

Source: New South Wales

Published Date: 15 Feb 2001

 

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This paper consists on an overview of consolidations. It dicusses a number of issues such as: How do you become/cease to be a group?; Can I just use book values?; The end of the present grouping provisions; The end of rollovers; The proposed arms length rule; What happens to intercompany transactions after consolidation?; What happens to goodwill on consolidation?; What transition options are there? Acquiring a new company and commencing to be consolidated, what happens?; Selling a subsidiary and degrouping; How is franking account to be managed under consolidation?
Author(s)

Individual Session

Consolidation: Overview

Author(s): Christopher Catt , Jim Mcmillan FTI
Materials from this session:

Details

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