Miscellaneous 2009

TOFA and tax consolidation

Source: National

Published Date: 1 May 2009

 

This presentation covers the interaction of TOFA with the tax consolidation regime, including:

  • joining and leaving a tax consolidated group
  • elections and balancing adjustments
  • tax cost setting rules for Division 230 financial assets and financial liabilities
  • the ATO perspective
  • outstanding issues.

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Individual Session

TOFA and tax consolidation

Author(s): Julian Humphrey , Hayden Scott , Mark Poole
Materials from this session:

Details

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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Miscellaneous 2009

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