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Asset rules
Published on 16 Apr 02 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses asset rules in relation to consolidation, with a focus on: how to calculate new asset tax values, when to stick with existing tax values, when to opt to new asset tax values.
Author profile
Trevor Hughes
Trevor is an Ernst and Young Tax Partner with 20 years corporate and international tax experience. Trevor's experience includes assisting multinational companies in structuring their investments into and out of Australia in a tax efficient manner, from both an Australian and foreign company location perspective. Trevor has also been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last five years, including planning for, and implementing the tax consolidations regime. - Current at 29 March 2005
This was presented at Consolidations: Navigating the Detail .
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Individual sessions
Consolidations: introduction and overview
Author(s): Tony STOLAREKMaterials from this session:
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Asset rules
Author(s): Trevor R HUGHESMaterials from this session:
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Transferring losses
Author(s): Peter MURRAYMaterials from this session:
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Using losses in a consolidated group
Author(s): Jeff MayMaterials from this session:
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Foreign issues
Author(s): Damien L LOCKIEMaterials from this session:
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Dealing with the pre-consolidations period
Author(s): Grant CATHROMaterials from this session:
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Accounting implications
Author(s): Duncan R C BAXTERMaterials from this session:
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