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Consolidation
Published on 21 Jun 02 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation provides an update on current state of the new bill introduced and the consultation process dealing with: asset cost allocation, eligibility rules, losses, MEC's, market valuation guidelines, PAYG rules, franking accounts.
Author profile
Peter Murray CTA-Life
Peter is the leader of the firm’s Tax Division. Peter was previously a Senior Tax Partner at KPMG, with 30 years’ service.
Peter specialises in tax issues impacting listed and privately owned corporate groups and managing tax disputes.
His specific areas of specialisation include corporate group reorganisations, mergers and acquisition, including domestic, inbound and outbound investment, thin captalisation and debt/equity, capital/revenue characterisation, tax consolidation, repatriation of profits, trusts, application of the general anti-avoidance rules (GAAR), and tax risk management and dispute resolution.
More recently Peter has been advising on the tax implications of investing in cryptocurrencies and initial coin offerings.
Peter has been listed in The Best Lawyers in Australia in tax law every year since 2013. He is also a recommended tax lawyer in Australia and a leading tax lawyer in Victoria in Doyle's Guide to the Legal Profession.
He is a Life Member (CTA) of The Tax Institute, Fellow of the Institute of Chartered Accountants in Australia and New Zealand and Member of the Australian Institute of Company Directors.
Peter is currently a member of the ATO General Anti Avoidance Rule (GAAR) Panel and a past President of The Tax Institute.
(Kathy updated for Tax and Innovation Day)
- Current at
24 August 2018
This was presented at TIA Corporate Tax Instensive 2002 - "Array of Light" .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Consolidation
Author(s): Peter MURRAYMaterials from this session:
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Consolidation - allocable cost amount
Author(s): Trevor R HUGHESMaterials from this session:
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Consolidation - international aspects
Author(s): Peter VAN DEN BROEKMaterials from this session:
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Capital management
Author(s): Martin FRYMaterials from this session:
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Tax effective accounting
Author(s): Duncan R C BAXTER, Chris BIERMANNMaterials from this session:
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Asset disposals and reorganisations in a revenue law context
Author(s): Frank O'LOUGHLINMaterials from this session:
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Reorganisations & disposals from within a consolidated group
Author(s): Mark NORTHEAST, Steven STEVENSMaterials from this session:
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Reorganisations and disposals outside a consolidated group
Author(s): Vanessa CROSLAND, Tim GRACEMaterials from this session:
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Cooperative compliance program
Author(s): Gordon MCKIMMIEMaterials from this session:
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Debt equity
Author(s): Mark MORRISMaterials from this session:
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GST pitfalls for corporates
Author(s): Ian JEFFREYMaterials from this session:
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Challenges now facing the corporate group
Author(s): Frank DRENTHMaterials from this session:
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Consolidations - losses
Author(s): Paul ABBEYMaterials from this session:
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