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The labyrinth: entity taxation and consolidation for closely held entities


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 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 supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016 Click here to expand/collapse more articles by Andrew SINCLAIR.

This was presented at TAX REFORM 2000: A TAX ODYSSEY.

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The Sting: Depreciation and Leasing

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2000 and beyond: the High Court and tax

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The big picture: overview of the review of busines

Author(s):  Alice MCCLEARY

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The labyrinth: entity taxation and consolidation

Author(s):  Andrew SINCLAIR

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Risky business: cash flow/tax value approach

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The Matrix: GST - 'last minute worries"

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Catch 22: Taxing of Capital Gains

Author(s):  Gordon S COOPER

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