Miscellaneous 2014

Tax liabilities and consolidated groups

Source: National

Published Date: 26 Mar 2014

 

This presentation covers:

  • Key tax liability issues when an entity is acquired out of a consolidated group:
    • collection mechanisms
    • TSAs and validity
    • clear exits
    • ATO recovery action against exited subsidiaries
    • interaction with share sale agreement
  • proposed tax consolidation changes:
    • liabilities
    • intra-group value shifts
    • "churning" assets
    • MEC groups
    • TOFA specific changes.

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

Already a Subscriber? Login now

Individual Session

Tax risks in acquiring an entity from a tax consolidated group

Author(s): Ian Kellock CTA

Details

  • Published By: Ian Kellock CTA
  • Published On:26 Mar 2014
  • Took place at:Hotel Grand Chancellor, Hobart

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 2014

Share this page