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Tax consolidation changes past, present and future paper

Publication date: 15 Feb 12

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

• RTFI and residual revenue assets changes
• TOFA and tax consolidation
• accounting implications.

Author profiles:

Anthony Stolarek CTA
Tony is a member of the ICAA Tax Technical Committee and a member of the Australian Taxation Office (ATO) NTLG Tax Consolidation Subcommittee. He has participated in the development of tax consolidation laws, law changes and ATO practice since inception following the Ralph Review of Business Taxation. In his Ernst & Young National Tax Centre of Excellence role he identifies and assists in the resolution of consolidated groups’ tax technical, administration and risk issues. Tony is also a member of the TOFA Working Group of the ATO NTLG Finance & Investment Subcommittee, with significant involvement in the interaction of TOFA 3 & 4 and tax consolidation.
Current at 15 February 2012
Click here to expand/collapse more articles by Tony STOLAREK.
 
Simon Jenner CTA
Simon Jenner, CTA, is a Partner in the Financial Services Tax practice at Ernst & Young, specialising in Banking and Capital Markets. Simon has 16 years experience advising large corporates on a variety of tax issues, including capital management, capital raisings, mergers, acquisitions, disposals and the application of the tax consolidation regime. He has also advised extensively on the application of the TOFA rules. Simon represents the ICAA on the ATO NTLG Finance and Investment Subcommittee and is a member of The Tax Institute's NSW Education Committee.
Current at 17 May 2013
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Tax consolidation changes past, present and future
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