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An update on the consolidation regime: A case study paper


This paper is based on a practical case study to show how the consolidation provisions apply to set the tax cost of assets for acquisitions under the rules that apply from 2011.

Some of the issues the case study focus on include:

  • treatment of non-CGT assets such as customer relationships
  • treatment of rights to future income (RTFI) assets
  • implications for amounts that are allocated to goodwill
  • treatment of accounting liabilities and the related interaction of the consolidation and TOFA regimes.

Author profiles

Julian Pinson FTI
Julian is a Partner at Greenwoods & Herbert Smith Freehills Pty Limited. Julian advises on a wide range of tax matters, with a focus on banking and financial services, property, M&A and funds management. Julian has particular expertise in cross-border finance, TOFA, corporate restructures, debt and equity raisings and M&A. - Current at 22 November 2021
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Craig Marston CTA
Craig Marston, CTA, is a member of KPMG’s tax practice. Craig advises on a range of tax matters for various Australian listed and multinational groups. Craig’s experience includes working with several Australian banks and life/funds management groups, as well as various listed and foreign private property trusts. More recently Craig’s particular interest is working with “start-ups” to realise their international expansion ambition. - Current at 09 July 2018
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This was presented at NSW 6th Annual Tax Forum .

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Individual sessions

The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

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Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

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Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

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Financial services reforms and regulations

Author(s):  Nidal DANOUN

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The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

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