This paper covers:
- reconsidering 'stick' and loss choices by 31 December 2005
- joining and leaving ACA issues - straddles, work in progress, finance leases and valuations
- pre-CGT factors - a turn off for SMEs, can it be solved?
- problems on exit - Subdivision 165-CD and CGT event L5 and the insolvent subsidiary
- the advantages of a consolidated group acquiring a consolidated group
- doubtful and bad debts - how the legislation got it wrong
- MEC group issues - conversion events, liquidation of ET-1s.