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ACA: What's the latest seminar paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- detailed review of tax aspects
- impact of accounting standards
- possible retrospective impact on ACA
- profits/tax losses 'accruing'
- Step 3 franking and transaction
- tax losses
- plant and intangibles.

It focusses on over depreciation, accrued profits, mining assets and the single entity rule.

This is an updated version of a paper presented by Jim Targett at the Dawn of a New Age - Consolidations seminar held in Sydney on 18 June 2003. Click here to view that paper.

Author profile

Jim Targett
James commenced working on consolidation in October 1999 in the Consolidation Centre of Expertise. From January 2001 to December 2002 James worked in the consolidation asset cost setting law design team working directly on the introduction of the first four consolidation Bills. Since January 2003 he has been working on the interpretation of consolidation related issues including the preparation of tax rulings and determinations. - Current at 25 May 2007
Click here to expand/collapse more articles by James TARGETT.

 

This was presented at Consolidation Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Mergers and acquisitions - due diligence

Author(s):  Tony STOLAREK

Materials from this session:

Calculating ACA Steps

Author(s):  James TARGETT

Materials from this session:

Valuation in Tax Consolidation Methodologies

Author(s):  Geoffrey SHARPE,  John JENKIN

Materials from this session:

Capital Allowances and ACA

Author(s):  Ronen VEXLER

Materials from this session:

Treatment of Trusts and Partnerships

Author(s):  Adrian O'SHANNESSY

Materials from this session:

Loss Integrity and Value Shifting Interface

Author(s):  Glenn DAVIES

Materials from this session:

The First Head Company Tax Return & Notifications

Author(s):  Peter COAKLEY

Materials from this session:

Tax Losses: Eligibility, SBT & Available Fractions

Author(s):  Richard BUCHANAN,  Greg HOWES

Materials from this session:

Dealing with Joint and Several Liability

Author(s):  Justin CHERRINGTON

Materials from this session:

Update on Critical Technical and Commercial Issues

Author(s):  Frank DRENTH

Materials from this session:

Exiting a Consolidated Group

Author(s):  Cameron RIDER

Materials from this session:

Accounting for Tax Consolidation

Author(s):  Kris PEACH

Materials from this session:

The Single Entity and Entry History Rules

Author(s):  Grant CATHRO

Materials from this session:

Multiple Entry Consolidated Groups and their Members

Author(s):  Duncan R C BAXTER

Materials from this session:

Further details about this event:

 

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