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7th National Consolidation Symposium

Published on 10 Sep 2013 | Took place at RACV Club, Melbourne, VIC

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    This event covered the following topics:
  • corporate perspective on tax consolidation
  • the ATO radar
  • have the courts settled how tax consolidation is to be interpreted and applied?
  • counting the calories on TOFA and consolidation
  • Board of Tax discussion
  • what still remains unresolved in tax consolidation?
  • from there to here and where now for MECs
  • the second decade of tax consolidation: Where to from here?

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Individual sessions

Corporate perspective on tax consolidation

Author(s):  Andrew WOOLLARD,  T STIEL

What has consolidation meant for M&A transactions?

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Have the courts settled how tax consolidation is to be interpreted and applied?

Author(s):  Michael FLYNN,  Aldrin DE ZILVA

This paper examines the decisions handed down since the introduction of tax consolidation to determine how the courts have dealt with tax consolidation legislation. It also explores the themes and principles that can be taken from those decisions including in relation to the core rules.

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The second decade of tax consolidation: Where to from here?

Author(s):  Ken SPENCE

This presentation considers possible options for the evolution of the regime in its second decade.

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From there to here and where to now?

Author(s):  Michael CHARLES

This presentation considers the practical problems MEC groups commonly encounter, including the impact of unresolved. long standing issues and the government’s recently announced changes.

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What still remains unresolved in tax consolidation?

Author(s):  Wayne PLUMMER

Whilst the BoT’s reviews and the Government’s responses outline changes to be made to the consolidation regime, there are still many outstanding issues in tax consolidation which have grown with the proposed changes made in 2012. This presentation covers some of the outstanding items and where they might end up, including:

  • deductions for work in progress
  • scope of the RTFI under prospective rules and treatment of rights to future income
  • treatment of goodwill arising on consolidation.
Materials from this session: