This presentation covers:
- why were the grouping provisions first introduced and how does this translate to the current day?
- what are the material differences in the provisions between the jurisdictions?
- are the current provisions effective and equitable particularly given the differences between the jurisdictions?
- what is the preferred future model for grouping and how will it achieve consistency and equity across all jurisdictions?
A case study emphasises how the provisions operate across all jurisdictions and how they would operate under the preferred model.