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Managing consolidation - the state of play and the resolution of major issues presentation


This presentation looks at how the Australian Taxation Office (ATO) managed the Consolidations project including the law development, rulings processes, administrative issues, educational activities and a perspective of where the ATO would like to be at the end of the implementation of the Consolidations project. Parts of the consolidations regime are yet to be finalised. This presentation addresses the most important of these unresolved issues and the plans and timing for their resolution.

This presentation also includes a listing of consolidation related rulings and determinations current as at February 2005.

Click here to view the paper accompanying this presentation which is available from the ATO website.

Author profile:

Michael D’Ascenzo took up his role as Commissioner of Taxation on 1 January 2006. Michael joined the Tax Office in 1977 and worked in various areas, such as tax avoidance schemes, heading up the recoupment tax area and in 1986 was put in charge of international operations, becoming involved in the world’s first advanced pricing agreement. Michael also led the improvements to the self-assessment system introduced in 1992 and the from 1994 worked as Deputy Chief Tax Counsel and the Chief Tax Counsel. Prior to his appointment as Commissioner, Michael held the position of Second Commissioner (Law) and Chief Tax Counsel having an ongoing focus on the interpretation of tax law and the implementation of new tax laws, as well as corporate planning, finance and governance.
Current at 26 November 2007 Current at 26 November 2007 Click here to expand/collapse more articles by Michael D'ASCENZO.


This was presented at 20th National Convention: Tax Unmasked .

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Individual sessions

Managing consolidation - the state of play and the resolution of major issues

Author(s):  Michael D'ASCENZO

Materials from this session:

Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

Materials from this session:


Author(s):  Peter MOLTONI

Materials from this session:

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