Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
The consolidation rules continue to evolve and present new challenges. This presentation 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.
Current at 20 November 2009
Click here to expand/collapse more articles by Richard BUCHANAN.