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An update on the consolidation regime: A case study presentation

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Non Member Price: $15.00

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Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation is based on a practical case study to show how the consolidation provisions apply to set the tax cost of assets for acquisitions under the rules that apply from 2011.

Some of the issues the case study focus on include:

  • treatment of non-CGT assets such as customer relationships
  • treatment of rights to future income (RTFI) assets
  • implications for amounts that are allocated to goodwill
  • treatment of accounting liabilities and the related interaction of the consolidation and TOFA regimes.

Author profiles

Julian Pinson
Julian Pinson, FTI is a Partner at PwC. Julian advises on a wide range of tax matters, with a focus on banking and financial services and M&A. Julian has particular expertise in cross-border finance, TOFA, corporate restructures, debt and equity raisings and M&A. - Current at 02 November 2023
Click here to expand/collapse more articles by Julian PINSON.
Craig Marston CTA
Craig Marston, CTA, is a Tax Partner at KPMG focussing on funds management. He specialises in complex tax compliance and advisory matters relevant to the financial services industry. Craig has extensive experience advising banking, funds management, fin techs and other financial services groups regarding trust taxation issues, debt and equity capital raisings, international tax issues and tax compliance. - Current at 22 January 2024
Click here to expand/collapse more articles by Craig Marston.

 

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

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TOFA - Business as usual?

Author(s):  Julian CHENG

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The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

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Employee share plans

Author(s):  Rob BASKER

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An update on GST

Author(s):  Alison MARSHALL,  Jacqui HARDWICK

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Increased tax risks for directors

Author(s):  Bradley TONKS

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

Author(s):  Jennifer YEO

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

Author(s):  Matthew McKEE

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Employer tax obligations - Staying a step ahead

Author(s):  Andrew HUTT

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Alternative dispute resolution

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

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Superannuation

Author(s):  Mark PAYNE

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The new Part IVA

Author(s):  Cory HILLIER,  Justin CHERRINGTON

Materials from this session:

Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

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Financial services reforms and regulations

Author(s):  Nidal DANOUN

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

Author(s):  Darren FITTLER

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Residence of individuals

Author(s):  Sanjay WAVDE

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The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

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Garnishees and freezing orders

Author(s):  Rashelle Seiden,  Tim RUSSELL

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Divorce and taxes

Author(s):  Kelvin FITZALAN

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Securitisation vehicles and limited recourse debt amendments

Author(s):  Mark HADASSIN,  Greig HUBBARD

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

Author(s):  Simon JENNER,  Steven GUO

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

Author(s):  Paul BALKUS,  Jesper SOLGAARD

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The R&D tax incentive

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

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

Author(s):  Gordon S COOPER

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Is your business CGT concession ready?

Author(s):  Greg TRAVERS,  Todd Want

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Limited Recourse Borrowing Arrangements by SMSFs - In practice

Author(s):  Lisa ODDO

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Division 7A

Author(s):  Andrew Noolan

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

Author(s):  Adrian ABBOTT

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Use of testamentary trusts in estate planning

Author(s):  Dung Lam

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Should you offer estate planning to your client?

Author(s):  Bernie O'SULLIVAN

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Superannuation contributions: Getting money into the fund

Author(s):  Jennie LYNN

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Superannuation benefits: Getting money out of the fund

Author(s):  Mike Mitchell

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Trust reforms

Author(s):  Ken SCHURGOTT

Materials from this session:

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