Miscellaneous 2004

Operating in a Consolidated World

Source: South Australia

Published Date: 11 Mar 2004

 
Now that many taxpayers have decided to consolidate for tax purposes the real question becomes 'what now'? There is a new way of thinking required for taxpayers operating as a consolidated group. For example, the whole issue of selling shares or assets has changed. What does operating as a single entity mean for a diverse business with many related party transactions?

This presentation focusses on these and other practical issues in a post tax consolidations world.

- Applying the single entity rule
- Buying & selling assets v shares - a new way of thinking
- Consolidating trusts
- Tax sharing arrangements
- Acquisition of tax losses
- Corporate streamlining.

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Individual Session

Operating in a Consolidated World

Author(s): Gary Martin , Sam Howard CTA

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