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  Consolidation Deductions M&A

Consolidation - We have the new law! What does it mean?

Source: Victoria

Published Date: 11 Oct 2012

 

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Ten years into the consolidation regime, the tax cost setting rules have changed with retrospective effect. There are also changes to the TOFA stages 3 and 4 interaction rules. This paper concentrates on issues of vital importance to corporate taxpayers and their advisers, and covers:

  • practical issues in dealing with retrospective amendments
  • what is left to claim: contracts, intangibles and consumables
  • the business acquisition model and future acquisitions
  • the TOFA–consolidation interfact
  • the impacts for SMEs
  • the Board of Taxation’s post-implementation review.
Author(s)

Individual Session

Consolidation - We have the new law! What does it mean?

Author(s): Richard Czerwik FTI
Materials from this session:

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Consolidation Deductions M&A TOFA 2012

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