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  2003

Consolidation in Focus: Tax Sharing & Tax Contribution Agreements

Source: Victoria

Published Date: 26 Nov 2003

 
Consolidation effects a fundamental shift in the liability of group members to meet the group's income tax liabilities. The head company of the group is primarily liable for the group's entire tax bill, and subsidiary entities exposed to potential joint and several liability if the head company defaults.

This presentation explores the issues raised by this new liability regime.

Consolidation: Tax Sharing & Tax Contribution Agreements

Author(s): Martin Fry FTI , Grant Cathro
Materials from this session:

Details

  • Published On:26 Nov 2003
  • Took place at:AAR Seminar Room, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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