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The Tax Institute is quoted today in the Australian Financial Review: "Banks reject M&A backflip". The article concerns the Government's announced review of the consolidations rights to future income provisions.  The Tax Institute says that the Board of Tax in conducting the review for the Government 'was after answers before really explaining the extent of the issue'. Without details on the extent of the problem and estimated cost we are shooting in the dark. The lack of consultation during the review was also disappointing, perhaps due to the short timeframe set by the Government, which may have totally derailed the conduct of the consultation. This comes on top of the fact that there was extensive consultation conducted before the rules were introduced in the first place.

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