Consolidation and Exits - the other end of the food chain Part I

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Published on 01 Aug 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Part 1 of a two-part series on the disparities between consolidation 'entry' and 'exit' calculations and the implications of consolidation on a disposal as an asset or entity sale.

Author profiles

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

More by Ken SPENCE

Consolidations – Where is it all up to and what does it mean? paper - 26-October-2016
The evolution of corporate taxation – A work in progress - 01-October-2016
The evolution of corporate taxation - A work in progress paper - 02-March-2016
Surgery with anaesthetics: mergers and acquisitions taxation - 01-June-2015
M&A taxation: Roasting old chestnuts paper - 18-March-2015
Tax consolidation – Practical issues in the current law paper - 09-October-2014
Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper - 14-October-2010
Legislative changes – ACA related amendments paper - 08-May-2009
Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
Consolidation - round table discussion paper - 12-October-2007
Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
Tax consolidation — Government announcements yet to be legislated - 01-August-2007
New CGT exposures and exemptions for non-residents paper - 17-March-2007
The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
Consolidation and Exits - the other end of the food chain - 01-October-2004
The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
Consolidation for SMEs convention paper - 18-October-2003
The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
Business consolidations for tax effectiveness - 17-May-2002
Consolidations: large business - 14-March-2002
Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
Corporate tax in transition - 18-April-2000
Scrip-for-scrip roll-over relief : "a great idea but..." - 21-March-2000
The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
Tax Losses & Consolidations Workshop - 27-October-1999
Issues and agendas - 01-December-1998
CGT: a journey of discovery - 01-June-1998
Capital gains tax: the TLIP rewrite - 01-June-1998
An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
Issues and agendas - 01-May-1998
Issues and agendas - 01-April-1998
Tax in review: Painting over the cracks - 01-September-1997
Corporate structure and reorganisation - 30-May-1997
Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law - 01-October-1996
Commercial debt: unforgiven implications - 01-April-1996

Click here to expand/collapse more articles by Ken SPENCE.

Hayden Scott

Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. - Current at 17 March 2016

More by Hayden SCOTT

Alternative assets insights: Alternative asset classes and flow-through taxation - 01-October-2015
Applying infrastructure tax concepts to different industries paper - 27-August-2015
Win your privatisation bid for infrastructure assets by optimising capital allowances paper - 18-March-2015
Negative control - 01-November-2014
M&A: Financing paper - 06-September-2012
The heart of corporate tax: Consolidation paper - 25-October-2010
Some naughty tax distributions paper - 16-February-2007
Consolidation and Exits - the other end of the food chain - 01-October-2004
The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004

Click here to expand/collapse more articles by Hayden SCOTT.

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Consolidation and Exits - the other end of the food chain Part I

Author profiles

Kenneth Spence CTA-Life

More by Ken SPENCE

Hayden Scott

More by Hayden SCOTT

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