2003

Consolidation in Focus: Single Entity Rule

Source: Victoria

Published Date: 4 Dec 2003

 
The Single Entity Rule introduces a new approach to the taxation of consolidated groups. How this new rule will apply is currently being explored by the Single Entity Working Party, a subgroup of the NTLG Consolidation Sub-Committee.

The potential for this rule to broadly impact the ongoing operation of many consolidated groups is clearly illustrated by the wide range of issues contained in the Consolidation Issues Register.

Details

  • Published On:4 Dec 2003
  • Took place at:Le Meridien at Rialto, Melbourne

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This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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