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Taxation of company groups

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Published on 01 Aug 96 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper reviews at the Income Tax Assessment Act while focusing on several provisions. Topics covered include:

- CGT rollover provisions
- Intragroup transfer of loss assets
- Value Shifting - Div. 19A
- Group revenue losses and group captial losses
- Consolidation of commercial debt forgivness.

Author profile

David Cominos
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. - Current at 06 March 2003
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Taxation of Company Groups

Author(s):  David COMINOS

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Tax and Accounting

Author(s):  Justice D Graham HILL

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