Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2005

Consolidation

Source: TAS

Published Date: 14 Oct 2005

 

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

Subscribe Now

Already a Subscriber? Login now

The complexity of consolidation remains a critical issue for small business tax practitioners, however advisers are obliged to ensure that their SME clients have information to make informed decisions about consolidation. This paper examines the issues going forward and provides guidance on the steps to undertake in entering the consolidation regime and the lessons learned from those who have elected to consolidate, including:

  • what it means after the transition
  • CGT events
  • tax sharing agreements and risks
  • due diligence issues
  • planning opportunities
  • traps and tips.
Author(s)

Individual Session

Consolidation

Author(s): Michael Selth CTA
Materials from this session:

Download

Details

  • Published By: Michael Selth CTA
  • Published On:14 Oct 2005
  • Took place at:Doherty Resort, St Helens

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 2005

Share this page