Published on 25 Nov 2003
| Took place at The Menzies Hotel, Sydney
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.
Tax Consolidation & the Single Entity Rule
Author(s): Peter MURRAY, AH (Tony) SLATER An update on Single Entity Rule current developments and an insight into its operation from both adviser and ATO perspective.
This paper was also presented at the Tax Consolidation and the Single Entity Rule seminar held in Sydney on 25 November 2003 and the Single Entity Rule seminar held in Melbourne on 4 December 2003.