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  Capital Gains Tax (CGT) Consolidation M&A

An update on the tax consolidation regime

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • acquisition of deductible liabilities
  • acquisition costs and section 40-880
  • preserving bad debt deductions
  • deferred tax liabilities
  • the importance of correctly valuing goodwill
  • derivative contracts and tax consolidation
  • tax sharing agreements (“TSA”) / tax funding agreements (“TFA”) health check.
Author(s)

Individual Session

An update on the tax consolidation regime

Author(s): Jenny Clarke
Materials from this session:

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Details

  • Published By: Jenny Clarke
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, Sydney

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Tags

Capital Gains Tax (CGT) Consolidation M&A Income tax Corporate tax 2014

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