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  Miscellaneous 2006

'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world

Source: Western Australia

Published Date: 25 Aug 2006

 

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The consolidation regime's cost base push-down methodology on a corporate acquisition and the converse cost base pushup approach on a corporate disposal are well understood. However, this paper focusses on the more interesting and less intuitive consolidation implications that can now arise in practice on corporate acquisitions and disposals. If a client’s or a CFO’s mantra is ‘no tax surprises’, you may find this paper very valuable.
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'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world

Author(s): Ken Spence
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  • Published By: Ken Spence
  • Published On:25 Aug 2006
  • Took place at:Abbey Beach Resort, Busselton

The material is copyright. Apart any fair dealing for the purpose of private study,

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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