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Tax cost setting amount in 2009: Where are we at presentation?

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

Note: This presentation was only delivered in Melbourne. The Sydney presentation by Geoffrey Yiu has some content in common with this presentation.

This presentation covers:

  • state of play
  • retained and reset cost base asset issues
  • recent legislative and ATO developments
  • recent cases
  • setting values on exit.

Author profile

Michael Charles ATI
Michael is a Client Director at Pitcher Partner. He has advised multi-national, private and high wealth individuals, especially on tax consolidation and M&A in the SME sector. Michael frequently presents to professional and specialist bodies on a wide range of tax issues, is a member of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council and teaches in the Melbourne university Law School Masters’ program. - Current at 15 September 2021
Click here to expand/collapse more articles by Michael CHARLES.

 

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 HARRISON

Materials from this session:

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

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TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

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M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

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Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

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Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

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Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

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Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

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Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

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Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

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Tax consolidation – Financial services

Author(s):  Tony STOLAREK

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Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

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Consolidation in the Courts

Author(s):  Michael FLYNN

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Further details about this event:

 

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