Your shopping cart is empty
Tax consolidation – Financial services presentation
Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation considers particular financial services issues in dealing with the legislated and unlegislated consolidation measures, including:
- what is a retained and reset cost base asset, including the treatment of marketable securities?
- what is a liability that is recorded in the accounts, including the treatment of derivatives?
- how do you identify all the particular assets and liabilities in financial services groups?
- derivative transactions and consolidation, including the transition to TOFA stages 3 & 4
- assets with volatile valuations, and the delay between acquiring control and joining time
- tax sharing agreement issues with regulated entities
- the many consolidation challenges of hybrid instruments.
Author profile
Anthony Stolarek
Tony engages with Australia's federal and state governments, Treasury and Taxation Office on tax policy and tax administration, through the EY Australia Tax Centre for Excellence. In his EY role and membership of the Institute of Chartered Accountants in Australia tax technical committee, he is heavily involved in submissions to government and the ATO on policy proposals, changes in the tax system and improving its administration and interpretation. Tony is an ICAA representative on the ATO National Tax Liaison Committee and various subcommittees and a member of the Law Council of Australia Business Law tax committee. He is also involved in the EY global Tax Policy Services network which has had significant focus on Base Erosion and Profit shifting in the last year. Tony is a member of the Treasury Special Reference Group relating to its scoping paper dealing with the Risks to Sustainability of the Corporate Tax Base.
- Current at
14 August 2013
This was presented at 4th National Consolidation Symposium .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Consolidations and accounting – Traps and opportunities
Author(s): Ronen VEXLER, David ROMANS, Belinda HARRISONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
Author(s): Des MALONEY, Peter WALMSLEYMaterials from this session:
-
insert_drive_file
- insert_chart
TOFA and tax consolidation
Author(s): Julian HUMPHREY, Mark POOLEMaterials from this session:
-
insert_chart
- insert_chart
- shopping_cart Add all items to cart - $24.01
M&A and consolidation: New restructure rules
Author(s): Richard HENDRIKSMaterials from this session:
-
insert_drive_file
- insert_drive_file
- insert_chart
- insert_chart
- shopping_cart Add all items to cart - $144.00
Consolidation: Bringing it all together in 2009
Author(s): Richard CZERWIK, Brian LANEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation: Legislative changes (Part A) – ACA related amendments
Author(s): Ken SPENCEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Where are the cost setting rules in 2009?
Author(s): Michael CHARLES, Geoffrey YIUMaterials from this session:
-
insert_drive_file
- insert_chart
- insert_chart
- shopping_cart Add all items to cart - $84.00
Consolidation: Legislative changes (Part B)
Author(s): Peter MURRAYMaterials from this session:
-
insert_chart
Consolidation and mining assets – Some selected acquisition issues checklist
Author(s): Cameron RIDERMaterials from this session:
-
insert_drive_file
Less than the sum of the parts: Tax losses of consolidated groups
Author(s): Duncan R C BAXTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax consolidation – Financial services
Author(s): Tony STOLAREKMaterials from this session:
-
insert_chart
Consolidation: Leaving – The sting in the tail
Author(s): Hayden BENTLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation in the Courts
Author(s): Michael FLYNNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement