Published on 01 Mar 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Ever since tax consolidation came into effect on 1 July 2002, there has been considerable difficulty in applying consolidation principles such as the entry history rule and the single entity rule to existing tax laws. In many cases, the laws were incompatible with each other and led to outcomes that were clearly contrary to what Parliament originally intended. This has lead to a number of Australian Taxation Office rulings, determinations and interpretive decisions. It has also led to a myriad of amendments to the consolidation legislation.
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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