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Exiting a Consolidated Group

Published on 01 May 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of the general consequences of an entity leaving a consolidated group.

This article is the first of two articles that are based on a presentation given by Ray Conwell at the First National Consolidation Symposium held in February 2003. Click here to view that seminar paper.

Author profiles:

Ray L CONWELL
Ray is a Tax Partner with Deloitte and a practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte 16 years ago, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and held a position of Deputy Commissioner of Taxation. As a member of the Consolidation Joint Design Team and the NTLG Consolidation Sub-committee, Ray has had extensive involvement in the development and introduction of the Consolidation regime.
Current at 29 March 2005
Click here to expand/collapse more articles by Ray L CONWELL.
 
Keith KENDALL

Click here to expand/collapse more articles by Keith KENDALL.
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