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  Miscellaneous 2003

Exiting a Consolidated Group seminar

Source: Victoria

Published Date: 19 Jul 2003

 

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This seminar paper covers the following issues:
- when/how a subsidiary member exits a group
- rebuilding equity and debt cost bases on exit - the problem of amortising equity
- are the shares on capital account or revenue account?
- goodwill and other special assets
- exit history rule
- CGT and Event L5
- application of loss integrity measures on exit
- concessions for transitional groups on exit.
Author(s)

Individual Session

Exiting a Consolidated Group

Author(s): Cameron Rider
Materials from this session:

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Details

  • Published By: Cameron Rider
  • Published On:19 Jul 2003
  • Took place at:The Sebel Lodge, Yarra Valley

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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

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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Miscellaneous 2003

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