This paper covers:
- core principles
- allocable cost amount (entry)
- allocable cost amount (exit)
- losses
- CGT events relevant to consolidation
- interaction with CGT roll-overs
- tax sharing agreements and tax funding agreements
- practical issues.
Capital Gains Tax (CGT)
Consolidation
Corporate tax
Consolidation: Timing is everything!
Source: QLD
Published Date: 23 Jul 2014
Individual Session
Consolidation: Timing is everything!
Author(s):
Troy Morgan CTA
Materials from this
session:
Details
- Published By: Troy Morgan CTA
- Published On:23 Jul 2014
- Took place at:Tattersall's Club, Brisbane
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Tags
Capital Gains Tax (CGT)
Consolidation
Corporate tax
Income tax
2014
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