Published on 30 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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.
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
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