Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses the members of a multiple entry consolidated (MEC) group, when a MEC group forms, the asset cost setting rules, losses, value shifting & loss integrity modifications for MEC.
Michael is a Director in KPMG’s Corporate Tax Division and has over 20 years experience in taxation, including
14 years with the ATO. He advises corporate groups, both public and private, and government and international clients, on a
range of matters and has extensive experience in tax consolidation, including the NTLG Consolidation Subcommittee.
Current at 9 February 2009 Current at 14 May 2009
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