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Exiting a consolidated group – The sting in the tail paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 11 Jul 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • selling assets v subsidiary v the whole group
  • exit calculation steps - accounting and tax collide?
  • some anomalies, swings and roundabouts.

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
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This was presented at Tax Consolidations: The Building Blocks .

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Individual sessions

Asset tax cost setting and the ACA

Author(s):  Saxon ROSE

Materials from this session:

Losses and consolidated groups

Author(s):  Stephen HOLMES

Materials from this session:

Exiting a consolidated group – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Mergers and acquisitions

Author(s):  Michael CHANG

Materials from this session:

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