Capital Gains Tax (CGT) Consolidation M&A

An update on the tax consolidation regime

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • acquisition of deductible liabilities
  • acquisition costs and section 40-880
  • preserving bad debt deductions
  • deferred tax liabilities
  • the importance of correctly valuing goodwill
  • derivative contracts and tax consolidation
  • tax sharing agreements (“TSA”) / tax funding agreements (“TFA”) health check.

Individual Session

An update on the tax consolidation regime

Author(s): Jenny Clarke

Details

  • Published By: Jenny Clarke
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, Sydney

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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Capital Gains Tax (CGT) Consolidation M&A Income tax Corporate tax 2014

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