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In media release No 33 issued on 13 October 2010, the Chairman of the Board of Taxation, Dick Warburton AO, announced the release of a position paper on the Board's post-implementation review into certain aspects of the consolidation regime.

The Government announced on 3 June 2009 that it had asked the Board to undertake a post-implementation review of certain aspects of the consolidation regime. The aspects of the consolidation regime that are subject to the review are:

  • The operation of the single entity rule;
  • The operation of the entry history rule in acquisition cases; and
  • The interaction between the consolidation provisions and other parts of the income tax law.

To facilitate public consultation, the Board released on 9 December 2009 a discussion paper and subsequently received 12 submissions. The position paper sets out the Board’s considered views on the issues raised in the discussion paper and in stakeholders submissions.

The Board welcomes submissions on the positions and questions raised in the position paper. The closing date for submissions is Friday 26 November 2010.


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