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The seven steps of tax basis revaluation
Published on 12 Mar 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This powerpoint presentation looks at the seven steps of tax basis revaluation, including: obtaining a step up of asset values, ACA vs EJV, ripple down/push down, ACA planning, strategic issues, calculation of ACA.
Author profile
Hayden Bentley
Hayden Bentley is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so. - Current at 10 January 2024
This was presented at Consolidations .
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Individual sessions
Overview of consolidations
Author(s): Michael HENNESSEYMaterials from this session:
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The seven steps of tax basis revaluation
Author(s): Hayden BENTLEYMaterials from this session:
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Consolidation losses
Author(s): Kim TRAJERMaterials from this session:
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