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Annual Terrigal Tax Intensive 2002 - 'Back to the Future'
Published on 22 Nov 2002 | Took place at Crowne Plaza, Terrigal, NSW
This annual intensive discusses the new direct value shifting rules, debt/equity rules, new demerger rules, working out you allocable cost amount, taking losses into consolidation, and workshops on losses in consolidation and value shifting.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Taking losses into consolidation
Author(s):
Joe LOMBARDO,
Gary HOWARD
This seminar paper discusses losses in consolidation, including: what is a group, in and outs of entering and leaving a group, pitfalls to watch for, and some continuing issues.
Materials from this session:
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New indirect value shifting rules
Author(s):
Peter RILEY
This seminar paper discusses the new indirect value shifting rules, including reviewing the principles by considering a checklist, application where losses arise from third party dealings, considering the typical transactions that could give rise to their application, considering the application of the safe harbours where available to the typical transactions, and comparing and contrasting the alternative means of adjustment.
Materials from this session:
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New demerger rules
Author(s):
Michael BINETTER
This seminar paper discusses the new demerger rules, including, demerger groups, the 80/20 rule, Proportional Ownership and Market Value requirements, issues relating to elections, the impact of section 45B, and the impact of Part IVA.
Materials from this session:
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Working out your allocable cost amount
Author(s):
Chris KINSELLA,
Geoff LEHMANN
This seminar paper discusses how ACA works overall on joining and leaving, calculating ACA - basic case and on formation, allocating ACA to assets, and difficult issues and planning points.
Materials from this session:
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Workshop: Value shifting
Author(s):
Kelvin FITZALAN,
Anne RICHARDSON
Case study examples based on value shifting.
Materials from this session:
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Workshop: Consolidation (losses)
Author(s):
Joe LOMBARDO,
Gary HOWARD
Case study examples based on losses and consolidation.
Materials from this session:
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New Debt and Equity Rules
Author(s):
Richard DUKES,
Andrew STALS
This paper discusses some interesting points that have resulted from the introduction of the debt/equity rules, plus a brief overview.
Materials from this session:
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