The Tax Summit
         ← Back to Sessions
CORPORATE    
Tax_Summit_Icon_Corporate

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