This presentation covers the following issues:
- detailed review of tax aspects
- impact of accounting standards
- possible retrospective impact on ACA
- profits/tax losses 'accruing'
- Step 3 franking and transaction
- tax losses
- plant and intangibles.
- detailed review of tax aspects
- impact of accounting standards
- possible retrospective impact on ACA
- profits/tax losses 'accruing'
- Step 3 franking and transaction
- tax losses
- plant and intangibles.
It focusses on over depreciation, accrued profits, mining assets and the single entity rule.
This is an updated version of a presentation given by Jim Targett at the Dawn of a New Age - Consolidations seminar held in Sydney on 18 June 2003. Click here to view that presentation.