Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
The consolidation rules continue to evolve and present new challenges. This paper covers the evolution of tax consolidation over the past 12 months, including an analysis of:
the nature, timing and purpose of the amendments to the tax consolidation legislation
the practical consequences of those retrospective changes
how the tax consolidation provisions have responded to key legislative and/or interpretive changes in other areas of the Tax Act.
Richard Buchanan CTA
Richard is a partner at EY and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard's role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium. Current at 19 September 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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