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  Miscellaneous 2003

Allocable Cost Amount - Steps 2, 3 & 4 seminar

Source: Victoria

Published Date: 29 Oct 2003

 

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The issues covered in this seminar paper include:
- what liabilities are
- dealing with linked liabilities, and off-balance sheet liabilities
- allowing for present or future tax deductions
- issues relating to intercompany debts
- allowing for unrealised gains and losses
- debt/equity issues
- finance and operating leases
- provision for taxes and deferred tax liabilities
- discharge of liabilities and CGT event L7
- transitional treatment of unfrankable undistributable profits
- profits accruing to a group in a creeping takeover
- intragroup dividends and their impact on step 3
- profits which recoup losses.
Author(s)

Individual Session

Allocable Cost Amount - Steps 2, 3 & 4

Author(s): James Targett , Tony Stolarek , Richard Czerwik FTI
Materials from this session:

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Details

  • Published By: Tony Stolarek
  • Published On:29 Oct 2003
  • Took place at:AAR Seminar Room, Melbourne

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