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A Background to the New Consolidation Regime - How did we end up here?

Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A paper discussing the background to the new consolidation regime, including: The fundamental problem; Asprey Committee recommendations; Campbell Committee recommendations; Section 80G; CGT rollover relief; Ralph Committee recommendations.

Author profile

David Williams CTA-Life
David Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018
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This was presented at Consolidation: How Aware are you of the Issues? .

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How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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