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Matt Hayes (KPMG) represented the Taxation Institute at the NTLG Consolidation Subcommittee meeting on Thursday 26 February 2009 in Melbourne. On the agenda were current issues with Multiple Entry Consolidated groups and discussion was undertaken in respect of a discussion paper on the “Interaction between the attribution rules applying to Offshore Permanent Establishments that are Branches and the Single Entity Rule”. Updates on deferred tax liabilities issues and the impact of the McIntosh decision were also provided. A full report will be provided next week.

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