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The labyrinth: entity taxation and consolidation for closely held entities

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Published on 30 Mar 00 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper refers to all six recommendations, then endeavours to provide some insight as to how consolidation may apply,particularly to closely held entities including trusts. There is no draft legislation available yet. It is anticipated that draft legislationmay be available around June/July 2000, with the family group provisions to be drafted thereafter.

Author profile

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
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This was presented at TAX REFORM 2000: A TAX ODYSSEY .

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