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Draft legislation on consolidation measures

Publication date: 09 Jun 15 | Source: CCH TAX WEEK

Issue: Issue 17, 8 May 2015

Pages: pp 1-4

Abstract:

Treasury has released the long awaited exposure draft legislation in relation to a number of outstanding tax consolidation amendments.The proposed new rules are being aimed at "restoring integrity to the consolidation regime" by proposing a number of key amendments, outlined in this article. Taxpayers will need to carefully consider the impact of the changes on future acquisitions and revisit acquisitions that have occurred since 14 May 2013 to determine tax positions for prior and future income years.

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Author profiles

Warren Dick
Warren works for PricewaterhouseCoopers. - Current at 30 August 2017
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Tom Seymour
Tom is a Partner in PricewaterhouseCoopers' Corporate Taxation Services practice in Brisbane and is the National Leader of PricewaterhouseCoopers' Energy & Mining Tax practice. Tom also leads the firm's Mining Oil & Gas group in Brisbane. Tom's specific areas of focus include Australia's Uniform Capital Allowance Regime, tax optimisation for Allowance Regime, tax optimisation for capital intensive industries, international tax matters, tax effective ownership structures, disposals and acquisitions. - Current at 30 August 2017
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David Lewis
David recently retired as a partner in EY. He has over 25 years international tax and transfer pricing experience, covering most industries for both outbound and inbound clients. His technical experience covers international tax, transfer pricing and tax effective supply chain. He has been a key strategic adviser to one of the biggest corporate insolvencies in the world where transfer pricing was a key commercial issue between the various insolvency estates that formerly comprised the multinational group. David has established Ambleton Consulting to make his skills available to clients. He has forged an alliance with Duff & Phelps to make their global network and vast tax and economic resources available to his clients. - Current at 26 September 2017
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David Lewis
David recently retired as a partner in EY. He has over 25 years international tax and transfer pricing experience, covering most industries for both outbound and inbound clients. His technical experience covers international tax, transfer pricing and tax effective supply chain. He has been a key strategic adviser to one of the biggest corporate insolvencies in the world where transfer pricing was a key commercial issue between the various insolvency estates that formerly comprised the multinational group. David has established Ambleton Consulting to make his skills available to clients. He has forged an alliance with Duff & Phelps to make their global network and vast tax and economic resources available to his clients. - Current at 26 September 2017
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Scott Bryant CTA
Photo of author, Scott BRYANT Scott is the Tax Leader and former Managing Partner of PwC Adelaide, and specialises in corporate and international taxation, including FBT. With over 25 years of experience Scott has a keen understanding of taxation consulting and compliance relating to corporate and international taxes, capital structures, mergers, acquisitions and floats/sales as well as corporate restructures and managing ATO audits for his clients. Scott is a CTA and with Tertiary qualifications in Law, Economics and Accounting is well regarded as a regular presenter on Tax and associated Economic and Societal issues. - Current at 31 August 2017
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Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne is a Tax Partner at PwC with over 28 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. He is a regular tax presenter and contributor to ATO and Treasury consultation forums. - Current at 30 August 2017
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