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Pre-CGT assets and corporate groups 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 20 Sep 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

How does the tax consolidation regime handle pre-CGT status? 'Appallingly' has to be the answer to this question to date, but the Tax Institute and other bodies have been lobbying Government for change. This paper focusses on dealing with consolidation impacts of:

  • pre-CGT intra-group shareholdings and/or
  • pre-CGT underlying assets.

Author profile

Mark Northeast CTA
Mark is a consultant to Pitcher Partners Melbourne. Mark specialises in advising privately owned businesses, and has been an active participant for over 10 years in various ATO forums concerning professional practices. He is currently an external participant member of the ATO’s Professional Firms Working Group. Mark is a regular presenter for The Tax Institute, CPA Australia, the Institute of Chartered Accountants in Australia and the Law Institute of Victorian on professional practice matters. - Current at 30 June 2015
Click here to expand/collapse more articles by Mark NORTHEAST.

 

This was presented at Pre-CGT Status: Australia's Most Precious but Endangered Tax Attribute .

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Individual sessions

Pre-CGT assets and corporate groups

Author(s):  Mark NORTHEAST

Materials from this session:

Dealing with pre-CGT assets

Author(s):  John YOUNG

Materials from this session:

"What have you got" - is it still a pre-CGT asset?

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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