Tax Consolidation & the Single Entity Rule
Published on 25 Nov 2003
| Took place at The Menzies Hotel, Sydney, NSW
The Single Entity Rule introduces a new approach to the taxation of consolidated groups. The Single
Entity Working Party, a subgroup of the NTLG Consolidation Sub-Committee, is currently exploring how this new rule will apply.
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.