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An update on the consolidation regime paper

Published on 08 Dec 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent legislation
  • proposed legislation
  • recent ATO guidance
  • recent cases
  • Board of Taxation review.

Author profile:

Geoffrey YIU
Geoffrey is a Senior Tax Manager at KPMG and has practised in KPMG’s Banking and Finance group for over eight years. Geoffrey has specialised in tax consolidation since the release of the first exposure draft legislation in December 2000 and since then has been involved in a number of significant asset cost setting projects and advised on a broad range of tax consolidation related issues. Geoffrey currently coordinates a monthly KPMG forum which identifies emerging tax consolidation issues, particularly in the mergers and acquisition space.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Geoffrey YIU.
 

 

This was presented at Consolidation 101 .

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