2001

Consolidations

Source: Western Australia

Published Date: 8 Feb 2001

 
Consolidations introduces new concepts which include the "asset-based model" and the "loss factor" for utilising losses. There are transitional rules which may be used for determining the cost base of assets within consolidated groups before 1 July 2002. The consolidation regime is intended to cover companies and trusts. These new concepts require time to consider and impose a new regime for groups.

Details

  • Published On:8 Feb 2001
  • Took place at:City West Function Centre, City West

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This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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