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An update on the consolidation regime paper


Changes to the legislation during 2012 including changes to rights to future income and the taxation of financial arrangements.

This paper covers:

  • the status of further announced legislation changes
  • updated on Board of Taxation post implementation review
  • changes in the law around joint and several liability, including the impact this will have on tax sharing agreement
  • a series of practical tax issues arising in respect of tax consolidated groups including from Australian Taxation Office client risk reviews.

Author profiles

Jenny Clarke CTA
Jenny is a Corporate Tax Partner with KPMG and has over 25 years experience advising on corporate taxation issues. Since December 2000 Jenny has specialised in, and been extremely involved with, the development of the tax consolidation legislation, including liaison with the Australian Taxation Office and Treasury. - Current at 10 February 2014
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Geoffrey Yiu ATI
Geoffrey is a Partner at KPMG with over 15 years experience in KPMG’s Sydney and Adelaide offices, and he has recently relocated to Melbourne. Geoff’s core specialisation is financial services. Geoff also has a particular interest in tax consolidation and has presented for the TIA a number of times on the topic. - Current at 29 March 2016
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This was presented at 2012 Corporate Tax Masterclass .

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Individual sessions

BTWG and Australia in the Asian century

Author(s):  Grant WARDELL-JOHNSON

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