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GST problems arising under consolidation

Publication date: 01 Dec 02 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 2, issue 11

Pages: pp. 208-214

Abstract:
This article details a number of problems that have been created by the new consolidation regime, which began in July 2002. The new system was designed to reduce the compliance burden for groups by allowing them to lodge a single tax return. However, this has had a number of GST consequences.

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Author profile

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 18 May 2004
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