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Exiting a Consolidated Group


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:

Author Photo - Raymond Conwell FTI-Life
Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. Current at 03 June 2011 Click here to expand/collapse more articles by Ray L CONWELL.
Author Photo - Keith Kendall CTA
Dr Keith Kendall CTA
Keith is a Senior Lecturer, School of Law, La Trobe University. Current at 01 October 2010 Click here to expand/collapse more articles by Keith KENDALL.
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