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UIG 1052: A significant departure

Published on 01 Sep 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

UIG 1052 requires a significantly different approach to the treatment of tax balances within a tax consolidated group. In addition to the potential increase in compliance costs and systems modifications, all tax consolidated groups should revisit the implications UIG 1052 may have on their existing tax funding arrangements.

Author profiles:

Aldrin DE ZILVA
Current at 18 January 2012 Click here to expand/collapse more articles by Aldrin DE ZILVA.
 
Andrea SCHMIDTKE
Andrea is a Lawyer with Minter Ellison, Lawyers.
Current at September 2005 Current at 02 September 2005
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