2003

Tax Consolidation & the Single Entity Rule

Source: New South Wales

Published Date: 25 Nov 2003

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

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.

Tax Consolidation & the Single Entity Rule

Author(s): AH (Tony) Slater QC , Bill Stevens , Peter Murray

Details

  • Published On:25 Nov 2003
  • Took place at:The Menzies Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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

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.

Tags

2003

Share this page