Consolidation TOFA 2013

Tax consolidation: Recent changes and interaction with your financial arrangements

Source: New South Wales

Published Date: 23 Oct 2013

 

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This paper explores recent changes and announcements to the tax consolidation rules as they impact financial arrangements and deductible liabilities. In particular it covers:

  • the current status of various changes to the consolidation rules announced as part of the 2013-2014 Federal Budget
  • the 2012 amendments to the TOFA consolidation interaction provisions
  • practical examples to demonstrate the impact of these on transaction values.

Individual Session

Tax consolidation: Recent changes and interaction with your financial arrangements

Author(s): Michelle Pigram , Jonathan Rintoul

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