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30 May 12 Changes to consolidations: submissions to Treasury

The Government announced on 25 November 2011 that it would amend the consolidation tax cost setting rules and rights to future income rules so that the tax outcomes for consolidated groups are more consistent with the tax outcomes that arise when assets are acquired outside the consolidation regime.

Consultation on exposure draft legislation and related explanatory material was conducted between 18 April 2012 and 2 May 2012. 17 submissions were received (6 of which are confidential). For a copy of the public submissions, go here and click on View Submissions

This measure was included in Tax Laws Amendment (2012 Measures No 2) Bill 2012, which was introduced into Parliament on 24 May 2012.

 


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