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Tax sharing arrangements
Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation discusses tax sharing arrangements, including issues in drafting, practicalities in applying TSAs, director's duties, and whether a TSA actually stands up to the blow-torch of litigation in a corporate collapse?
An updated version of this presentation was given at the Tax Sharing Agreements - Tax & Legal Issues seminar on 30 July 2003. Click here to view that presentation.
Author profile
Matt HAYES
Matt Hayes FTIA has been a KPMG Tax Partner for 21 years. During this period he has been seconded to a major publicly listed company to act as their in-house Tax Counsel for two years. Matt’s current role in KPMG’s Australian Tax Centre includes acting as a national and international contact point for Australia’s Business Tax Reform changes including the taxation reforms for financial arrangements. Matt is a member of the Taxation Institute’s Corporate SubcommitteeCurrent at 28 May 2008
This was presented at 1st National Consolidation Symposium .
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General consolidation regime key new tax concepts
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ACA steps and revenue protection measures
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Partnerships and trusts
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Exiting a group
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Finance assets ACA
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MECs
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Capital allowance ACA
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Tax losses - available fractions
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Practicalities for small corporate groups
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Tax sharing arrangements
Author(s): Matt HAYES, Murray ALDRIDGEMaterials from this session:
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Tax losses - available fractions
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Specific ATO aspects
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Mergers and acquisitions - due diligence
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Treasury aspects: corporate taxation - where to from here?
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Contractual aspects (consolidations)
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Eligibility and SBT
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Overview of Commercial & Technical Implications
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