Miscellaneous 2004

Consolidation: M&A Experiences - Vendor's Perspective seminar

Source: New South Wales

Published Date: 22 Jul 2004

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

This paper covers the following topics:
- tax outcomes on exit of subsidiary from a consolidated group
- timing and characterisation of exit
- calculation of old group's allocable cost amount
- treatment of tax attributes
- CGT event L5
- is an asset sale an alternative.

This paper was also presented by Chris Gibbs at the Consolidation: M&A Experiences seminar held in Sydney on 28 July 2004.

Individual Session

Consolidation: M&A Experiences - Vendor's Perspective

Author(s): Andrew Woollard CTA

Details

  • Published By: Andrew Woollard CTA
  • Published On:22 Jul 2004
  • Took place at:The Menzies Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2004

Share this page