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  2010

Consolidation 101

Source: Western Australia

Published Date: 8 Dec 2010

 
This event acted as both an introduction and a refresher on basic consolidation issues. The following was covered:
  • eligibility to consolidate and consequences
  • entry into a tax consolidated group
  • exit from a tax consolidated group
  • recent tax consolidation amendments - highlights
  • UIG 1052
  • how to recognise current and deferred tax balances?
  • how should tax funding or contribution arrangements be accounted for?
  • what disclosures are appropriate?
  • what is the difference between a TSA and a TFA
  • what are the benefits of a TSA and a TFA
  • what are the key provisions in a TSA and a TFA
  • TSA and TFA issues when an entity leaves a consolidated group.

An update on the consolidation regime

Author(s): Geoffrey Yiu ATI , Birgitte Hassett
Materials from this session:

Accounting for tax consolidation

Author(s): Davide Costanzo CTA
Materials from this session:

Tax sharing and tax funding agreements

Author(s): Brett Arnold
Materials from this session:

Details

  • Published On:8 Dec 2010
  • Took place at:Perth Concert Hall, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2010

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