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Consolidations: large business
Published on 14 Mar 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powperpoint presentation discusses the significant alterations in 'Version 2' of the consolidation regime from the perspective of large business enterprises, implications for both the tax value of assets and the future availability and utilisation rates for existing tax losses, implications for future corporate structuring and the pricing of corporate acquisitions and disposal.
Author profile
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
23 August 2016
This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA" .
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Views from Capital Hill (review of tax reform policy issues)
Author(s): Mark JACKSONMaterials from this session:
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Placing our trust in the future
Author(s): Greg PRATTMaterials from this session:
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Structures for business and investment
Author(s): David COMINOSMaterials from this session:
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Restructures of going concerns and winding up tax issues
Author(s): Les SZEKELY, John CURRIEMaterials from this session:
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Structures - retirement and superannuation
Author(s): Rob JEREMIAH, Suzanne MACKENZIEMaterials from this session:
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Update on current issues before the Board of Taxation
Author(s): Richard WARBURTONMaterials from this session:
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Consolidations: large business
Author(s): Ken SPENCEMaterials from this session:
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Consolidations: SME's
Author(s): Mark NORTHEASTMaterials from this session:
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Debt and equity
Author(s): Roger M PAULMaterials from this session:
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GST developments
Author(s): Cathryn FERRARISMaterials from this session:
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APSI update
Author(s): Graham CANDYMaterials from this session:
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Tax advice 2002
Author(s): Michael D'ASCENZOMaterials from this session:
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Thin capitalisation
Author(s): Peter COLLINSMaterials from this session:
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Corporate and non commercial tax losses
Author(s): David J WILLIAMSMaterials from this session:
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International taxes
Author(s): Ariane PICKERINGMaterials from this session:
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Tax value method
Author(s): Paul ABBEY, Andrew ENGLANDMaterials from this session:
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