Miscellaneous 2010

Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime"

Source: National

Published Date: 14 Oct 2010

 

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This paper covers:

  • policy framework for the consolidation regime
  • operation of the single entity rule
  • interaction between the consolidation regime and other parts of the income tax law
  • operation of the consolidation regime and small business corporate groups
  • issues to be considered outside the review process.

Individual Session

The future of consolidation

Author(s): Ken Spence
Materials from this session:

Details

  • Published By: Ken Spence
  • Published On:14 Oct 2010
  • Took place at:Sofitel Melbourne on Collins, Melbourne

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.

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Miscellaneous 2010

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