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Consolidation: After the smoke clears presentation

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Non Member Price: $15.00

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Published on 07 Oct 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • significant developments in Tax Consolidation in 2010
  • most would expect “old issues” have been ironed out
  • most significant changes relate to the tax cost setting rules
    • Section 701-90 – separate asset rule (introduced by Senate)
    • Section 716-410 – rights to future income asset rule
    • Section 701-55(6) – “other asset” rule
  • amendments go all the way back to 1 July 2002
  • only 2 year amendment period if out of time
  • operation of these provisions are uncertain at this time.

 

This was presented at 49th Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

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Consolidation: After the smoke clears

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