Miscellaneous 2014

Tax liabilities and consolidated groups

Source: National

Published Date: 26 Mar 2014

 

This presentation covers:

  • Key tax liability issues when an entity is acquired out of a consolidated group:
    • collection mechanisms
    • TSAs and validity
    • clear exits
    • ATO recovery action against exited subsidiaries
    • interaction with share sale agreement
  • proposed tax consolidation changes:
    • liabilities
    • intra-group value shifts
    • "churning" assets
    • MEC groups
    • TOFA specific changes.

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Individual Session

Tax risks in acquiring an entity from a tax consolidated group

Author(s): Ian Kellock

Details

  • Published By: Ian Kellock
  • Published On:26 Mar 2014
  • Took place at:Hotel Grand Chancellor, Hobart

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 2014

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