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Consolidation: Timing is everything! paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • core principles
  • allocable cost amount (entry)
  • allocable cost amount (exit)
  • losses
  • CGT events relevant to consolidation
  • interaction with CGT roll-overs
  • tax sharing agreements and tax funding agreements
  • practical issues.

Author profile

Troy Morgan CTA
Troy Morgan, CTA, is a Partner with Deloitte Private in Brisbane. Troy advises a wide range of clients on various tax and commercial matters including business structuring, restructuring, inbound and outbound investment, tax-effective financing and small business CGT concessions. Prior to joining Deloitte in 2012, Troy undertook a similar role with PwC Private clients for four years and before that worked as a CFO for a funds management and structured property finance group. - Current at 24 November 2014
Click here to expand/collapse more articles by Troy MORGAN.

 

This was presented at Issues Arising for Private Companies .

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