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Multiple Entry Consolidated Groups
Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses the members of a multiple entry consolidated (MEC) group, when a MEC group forms, the asset cost setting rules, losses, value shifting & loss integrity modifications for MEC.
Author profile
Michael Charles ATI
Michael is a Client Director at Pitcher Partner. He has advised multi-national, private and high wealth individuals, especially on tax consolidation and M&A in the SME sector. Michael frequently presents to professional and specialist bodies on a wide range of tax issues, is a member of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council and teaches in the Melbourne university Law School Masters’ program. - Current at 15 September 2021
This was presented at 1st National Consolidation Symposium .
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Individual sessions
General consolidation regime key new tax concepts
Author(s): AH (Tony) SLATERMaterials from this session:
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ACA steps and revenue protection measures
Author(s): James TARGETTMaterials from this session:
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Partnerships and trusts
Author(s): Richard HENDRIKSMaterials from this session:
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Exiting a group
Author(s): Ray L CONWELLMaterials from this session:
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Finance assets ACA
Author(s): Chris KINSELLA, Cathy MCBRIDEMaterials from this session:
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MECs
Author(s): Michael CHARLESMaterials from this session:
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Capital allowance ACA
Author(s): Peter MURRAY, Sid HAMMELLMaterials from this session:
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Tax losses - available fractions
Author(s): Glenn DAVIESMaterials from this session:
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Practicalities for small corporate groups
Author(s): Annamaria CAREYMaterials from this session:
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Tax sharing arrangements
Author(s): Matt HAYES, Murray ALDRIDGEMaterials from this session:
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Tax losses - available fractions
Author(s): Paul ABBEY, Joe CAMENZULIMaterials from this session:
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Specific ATO aspects
Author(s): Jim KILLALYMaterials from this session:
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Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
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Treasury aspects: corporate taxation - where to from here?
Author(s): Paul MCCULLOUGHMaterials from this session:
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Contractual aspects (consolidations)
Author(s): Grant CATHROMaterials from this session:
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Eligibility and SBT
Author(s): Trevor R HUGHESMaterials from this session:
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Overview of Commercial & Technical Implications
Author(s): Ken SPENCEMaterials from this session:
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