shopping_cart

Your shopping cart is empty

Loss Integrity and Value Shifting Interface with Consolidations seminar paper

Member Price: $57.00
Non Member Price: $75.00

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 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- entry/formation
- during consolidation
- on leaving.

Author profile

Glenn DAVIES
Glenn is currently a Senior Tax Counsel for the Australian Taxation Office. He has also had a long period of involvement in the administration of the CGT provisions (since 1990), including their interaction with consolidation rules. He was a member of the Review of Business Taxation secretariat, involved principally in the design of value shifting rules and some consolidation and loss measures. He has also been heavily involved in developing and administering the loss integrity measures, including their interactions with the consolidations regime
Current at 29 April 2008
Click here to expand/collapse more articles by Glenn DAVIES.

 

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:

 

Copyright Statement