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Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper

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Published on 10 Feb 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • rights to future income
  • “residual” application of the TCSA – Subsection 701-55(6)
  • The Board of Taxation review of consolidations.

Author profiles

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
Click here to expand/collapse more articles by Ken SPENCE.
Andrew de Wijn
Andrew de Wijn has been a barrister for 11 years, practising exclusively in tax matters. As well as appearing in courts and tribunals, Andrew provides technical tax advice to clients and assists in dealing with the ATO, particularly in relation to ruling requests and objections as well as settlement negotiations.Before coming to the Bar, Andrew worked for 8 years as a solicitor with Greenwoods & Freehills. - Current at 27 November 2023
Click here to expand/collapse more articles by Andrew DE WIJN.

 

This was presented at 2011 Financial Services Taxation Conference .

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