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Tax Consolidation: Post-Implementation Directions

Published on 18 Apr 2012 | Took place at RACV Club, Melbourne, VIC

The Board of Taxation is shortly due to release its report on its "Post Implementation Review into Certain Aspects of the Consolidation Regime" which will deal with a number of important outstanding issues for consolidated groups plus it will lay the foundation for future directions for the tax consolidation regime.

The operation of the single entity rule, the interaction of tax consolidation with other parts of the income tax law, and latest developments in relation to rights to future income and residual tax cost setting rules are essential topics for corporate tax managers responsible for managing tax consolidation impacts for their group.

This event gave insights on the tax reform process and also on the practical implications of the future directions for tax consolidation.

Individual sessions

Tax consolidation post-implementation direction

Author(s):  Keith JAMES,  Neil LAMB

This presentation covers:

  • consolidation post-implementation review
  • high level reflections on the consolidation regime
  • towards better tax design processes
  • ways of improving tax design - Existing & potential
  • RTFI examples
  • the cost
  • the response
  • the past
  • the future.
Materials from this session: