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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 J WILLIAMS
David Williams FTIA is a Strategic Adviser in relation to taxation matters. He has been involved in taxation matters for over 30 years, the last six as a sole practitioner, and has been tracking the evolution of the AMLCTF legislation and its likely impact on service providers for the last three years. David is the author of Investigations by Administrative Agencies.
Current at April 2009
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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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