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  Miscellaneous 2010

Consolidation: After the smoke clears

Source: Victoria

Published Date: 7 Oct 2010

 

This presentation covers:

  • significant developments in Tax Consolidation in 2010
  • most would expect “old issues” have been ironed out
  • most significant changes relate to the tax cost setting rules
    • Section 701-90 – separate asset rule (introduced by Senate)
    • Section 716-410 – rights to future income asset rule
    • Section 701-55(6) – “other asset” rule
  • amendments go all the way back to 1 July 2002
  • only 2 year amendment period if out of time
  • operation of these provisions are uncertain at this time.

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Individual Session

Consolidation: After the smoke clears

Author(s): Alexis Kokkinos ATI
Materials from this session:

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Details

  • Published On:7 Oct 2010
  • Took place at:Novotel Forest Resort, Creswick

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