shopping_cart

Your shopping cart is empty

Tax consolidation: An update 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 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper provides an update on the status of the consolidation regime, and in particular:

  • the current/emerging issues in dealing with the retrospective 2010 and 2012 amendments to the tax consolidation provisions
  • current Board of Taxation reviews/reports
  • dealing with accounting liabilities and the interaction of the consolidation regime and TOFA
  • what’s coming up? 
  • announced but un-enacted measures.

Author profiles

Andrew Hirst CTA
Andrew is a Partner and Head of Financial Services at Greenwoods & Herbert Smith Freehills. Andrew advises on a range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has worked with Treasury and the ATO on various areas of tax reform that impact the financial services industry. - Current at 16 November 2021
Click here to expand/collapse more articles by Andrew Hirst.
Daniel Sydes ATI
Daniel is a Director at Greenwoods & Herbert Smith Freehills Pty Limited, with over 15 years of tax adviser experience. Daniel advises on a wide range of corporate tax issues, particularly within the property construction and development, property funds management, and media sectors. One of Daniel's key areas of expertise is the MIT, AMIT and clean building MIT regimes, and the various issues that arise in property development transactions. - Current at 22 November 2017
Click here to expand/collapse more articles by Daniel SYDES.

 

This was presented at NSW 6th Annual Tax Forum .

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

Individual sessions

Dividends, franking and section 245T

Author(s):  James PETTIGREW

Materials from this session:

An update on the consolidation regime

Author(s):  Andrew Hirst,  Daniel SYDES

Materials from this session:

TOFA - Business as usual?

Author(s):  Julian CHENG

Materials from this session:

The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

Materials from this session:

Employee share plans

Author(s):  Rob BASKER

Materials from this session:

An update on GST

Author(s):  Alison MARSHALL,  Jacqui HARDWICK

Materials from this session:

Increased tax risks for directors

Author(s):  Bradley TONKS

Materials from this session:

It's special, super special - Non-arm's length income

Author(s):  Jennifer YEO

Materials from this session:

What's so special about those circumstances? The Commissioner's discretion to disregard or reallocate excess super contributions

Author(s):  Matthew McKEE

Materials from this session:

Employer tax obligations - Staying a step ahead

Author(s):  Andrew HUTT

Materials from this session:

Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

Materials from this session:

Superannuation

Author(s):  Mark PAYNE

Materials from this session:

The new Part IVA

Author(s):  Cory HILLIER,  Justin CHERRINGTON

Materials from this session:

Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

Materials from this session:

Financial services reforms and regulations

Author(s):  Nidal DANOUN

Materials from this session:

What's happening in the not-for-profit sector?

Author(s):  Darren FITTLER

Materials from this session:

Residence of individuals

Author(s):  Sanjay WAVDE

Materials from this session:

The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

Materials from this session:

Garnishees and freezing orders

Author(s):  Rashelle Seiden,  Tim RUSSELL

Materials from this session:

Divorce and taxes

Author(s):  Kelvin FITZALAN

Materials from this session:

Securitisation vehicles and limited recourse debt amendments

Author(s):  Mark HADASSIN,  Greig HUBBARD

Materials from this session:

An update on capital management issues including debt/equity: recent developments

Author(s):  Simon JENNER,  Steven GUO

Materials from this session:

Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers?

Author(s):  Paul BALKUS,  Jesper SOLGAARD

Materials from this session:

The R&D tax incentive

Author(s):  Ian Ross-Gowan,  Kris GALE

Materials from this session:

Trusts...What can you do and what you need to do before June 30?

Author(s):  Gordon S COOPER

Materials from this session:

Is your business CGT concession ready?

Author(s):  Greg TRAVERS,  Todd Want

Materials from this session:

Limited Recourse Borrowing Arrangements by SMSFs - In practice

Author(s):  Lisa ODDO

Materials from this session:

Division 7A

Author(s):  Andrew Noolan

Materials from this session:

Review of tax agent services regime with a focus on reasonable care

Author(s):  Adrian ABBOTT

Materials from this session:

Use of testamentary trusts in estate planning

Author(s):  Dung Lam

Materials from this session:

Should you offer estate planning to your client?

Author(s):  Bernie O'SULLIVAN

Materials from this session:

Superannuation contributions: Getting money into the fund

Author(s):  Jennie LYNN

Materials from this session:

Superannuation benefits: Getting money out of the fund

Author(s):  Mike Mitchell

Materials from this session:

Trust reforms

Author(s):  Ken SCHURGOTT

Materials from this session:

Further details about this event:

 

Copyright Statement