Published on 01 Jun 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Further to last month's article on this topic, this article discusses a number of more specific issues that arise when a member leaves a consolidated group.
This article is the second 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.
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.
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