Consolidation TOFA 2013

Tax consolidation: Recent changes and interaction with your financial arrangements

Source: New South Wales

Published Date: 23 Oct 2013

 

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This paper explores recent changes and announcements to the tax consolidation rules as they impact financial arrangements and deductible liabilities. In particular it covers:

  • the current status of various changes to the consolidation rules announced as part of the 2013-2014 Federal Budget
  • the 2012 amendments to the TOFA consolidation interaction provisions
  • practical examples to demonstrate the impact of these on transaction values.

Individual Session

Tax consolidation: Recent changes and interaction with your financial arrangements

Author(s): Michelle Pigram , Jonathan Rintoul

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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