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Market valuations: a taxing issue

Article Abstract:

Market valuations are an issue affecting groups planning to consolidate for tax purposes. Market valuation of assets and subsidiary entities (subsidiaries) in a number of instances is required by the tax consolidation legislation.

Author: Lowry, Johanna

Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003

Tax Law, Public Finance Activities, Market value

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Think smart

Article Abstract:

Consolidation offers opportunities for businesses that think smart and potential downsides for those that don't. Entities that cannot consolidate should restructure themselves.

Author: Lowry, Johanna

Publisher: Institute of Chartered Accountants of Australia
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003

Management dynamics, Business, Management, Company business management, Consolidated tax returns

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Subjects list: Australia, Evaluation

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