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Consolidation 101

Published on 08 Dec 2010 | Took place at Perth Concert Hall, Perth, WA

This event acted as both an introduction and a refresher on basic consolidation issues. The following was covered:

  • eligibility to consolidate and consequences
  • entry into a tax consolidated group
  • exit from a tax consolidated group
  • recent tax consolidation amendments – highlights
  • UIG 1052
  • how to recognise current and deferred tax balances?
  • how should tax funding or contribution arrangements be accounted for?
  • what disclosures are appropriate?
  • what is the difference between a TSA and a TFA
  • what are the benefits of a TSA and a TFA
  • what are the key provisions in a TSA and a TFA
  • TSA and TFA issues when an entity leaves a consolidated group.

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Individual sessions

Accounting for tax consolidation

Author(s):  Davide COSTANZO

This paper covers:

  • the key features
  • what is the process? Where do we start? What do we need to do?
  • disclosures
  • other key matters.
Materials from this session:

An update on the consolidation regime

Author(s):  Geoffrey YIU

This paper covers:

  • recent legislation
  • proposed legislation
  • recent ATO guidance
  • recent cases
  • Board of Taxation review.
Materials from this session:

Tax sharing and tax funding agreements

Author(s):  Brett ARNOLD

This paper covers:

  • the consolidations regime and tax sharing agreements
  • tax funding agreements
  • why are a TSA and TFA important?
  • key issues in drafting a tax sharing agreement
  • key issues in drafting a tax funding agreement
  • other issues – indirect tax sharing agreements.
Materials from this session: