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The New World of Consolidations - Overview of Commercial & Technical Implications presentation
Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers the following topics:
- from a 'big picture' perspective, the areas currently causing the most difficulty and the likely long term pitfalls
- the impact that consolidation will have on commercial transactions
- lessons to be learned to date from the evolution of the consolidation legislation.
An updated version of the accompanying seminar paper was presented by Ken Spence at the Consolidations: Shattering the Myth of Complexity seminar in Sydney on 11 June 2003. Click here to view this paper.
Author profile
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
23 August 2016
This was presented at 1st National Consolidation Symposium .
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Individual sessions
General consolidation regime key new tax concepts
Author(s): AH (Tony) SLATERMaterials from this session:
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ACA steps and revenue protection measures
Author(s): James TARGETTMaterials from this session:
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Partnerships and trusts
Author(s): Richard HENDRIKSMaterials from this session:
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Exiting a group
Author(s): Ray L CONWELLMaterials from this session:
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Finance assets ACA
Author(s): Chris KINSELLA, Cathy MCBRIDEMaterials from this session:
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MECs
Author(s): Michael CHARLESMaterials from this session:
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Capital allowance ACA
Author(s): Peter MURRAY, Sid HAMMELLMaterials from this session:
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Tax losses - available fractions
Author(s): Glenn DAVIESMaterials from this session:
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Practicalities for small corporate groups
Author(s): Annamaria CAREYMaterials from this session:
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Tax sharing arrangements
Author(s): Matt HAYES, Murray ALDRIDGEMaterials from this session:
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Tax losses - available fractions
Author(s): Paul ABBEY, Joe CAMENZULIMaterials from this session:
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Specific ATO aspects
Author(s): Jim KILLALYMaterials from this session:
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Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
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Treasury aspects: corporate taxation - where to from here?
Author(s): Paul MCCULLOUGHMaterials from this session:
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Contractual aspects (consolidations)
Author(s): Grant CATHROMaterials from this session:
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Eligibility and SBT
Author(s): Trevor R HUGHESMaterials from this session:
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Overview of Commercial & Technical Implications
Author(s): Ken SPENCEMaterials from this session:
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Further details about this event:
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