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Session 13.2: Tax consolidations - practical considerations

With Jonathan Rintoul, CTA, EY

This session explores some of the practical tax consolidation issues arising in the M&A context, including:

  •  ATO guidance on the “churning measure”;
  •  ACA calculations – which accounting liabilities are not recognised, treatment of TOFA assets and                liabilities, leasing standard; and
  •  The interaction of the consolidation rules with the CGT contract rules.
  About the speakers