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  Miscellaneous 2005

Consolidation emerging issues

Source: QLD

Published Date: 8 Jul 2005

 

This presentation covers:

  • reconsidering 'stick' and loss choices by 31 December 2005
  • joining and leaving ACA issues - straddles, work in progress, finance leases and valuations
  • pre-CGT factors - a turn off for SMEs, can it be solved?
  • problems on exit - Subdivision 165-CD and CGT event L5 and the insolvent subsidiary
  • the advantages of a consolidated group acquiring a consolidated group
  • doubtful and bad debts - how the legislation got it wrong
  • MEC group issues - conversion events, liquidation of ET-1s.

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Author(s)

Individual Session

Consolidation emerging issues

Author(s): Geoff Lehmann
Materials from this session:

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Details

  • Published By: Geoff Lehmann
  • Published On:8 Jul 2005
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

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