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Consolidation: Leaving – The sting in the tail paper

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • key issues in the exit ACA
  • when selling shares is not the same as selling assets
  • impact of legislative changes on the exit calculation.

Author profile

Hayden Bentley
Hayden Bentley is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so. - Current at 10 January 2024
Click here to expand/collapse more articles by Hayden BENTLEY.

 

This was presented at 4th National Consolidation Symposium .

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

Individual sessions

Consolidations and accounting – Traps and opportunities

Author(s):  Ronen VEXLER,  David ROMANS,  Belinda HARRISON

Materials from this session:

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

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TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

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M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

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Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

Materials from this session:

Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

Materials from this session:

Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

Materials from this session:

Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:

Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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