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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

 

This presentation covers:

  • progress of various proposed legislative updates
  • issues with the current rules:
    • acquisition of deductible liabilities
    • acquisition costs and Section 40-880
    • preserving bad debt deductions
    • deferred tax liabilities
    • the importance of correctly valuing goodwill
  • “health check” of tax sharing agreements and tax funding agreements.

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

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