Consolidation in Focus: Single Entity Rule
Published on 04 Dec 2003
| Took place at Le Meridien at Rialto, Melbourne, VIC
The Single Entity Rule introduces a new approach to the taxation of consolidated groups. How this new rule will apply is currently being explored by
the Single Entity Working Party, a subgroup of the NTLG Consolidation Sub-Committee.
The potential for this rule to broadly impact the ongoing operation of many consolidated groups is clearly illustrated by the wide range of issues
contained in the Consolidation Issues Register.