This presentation provides an overview of the Australian tax consolidation regime. It identifies relevant consolidation issues in merger, acquisition and restructuring activity for small family groups, medium and large private and public groups and international corporate entities:
- eligibility requirements - including closely-held groups and international structures
- what is the ACA and how it is relevant for group formations and entity acquisitions
- how to bring losses into a consolidated group and use them effectively
- tricks and traps in structuring with consolidated entities.