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ATO perspective on consolidation – Unravelling the mysteries of the single entity rule paper

Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • some history
  • what is the SER?
  • the divisional model
  • the commissioner's formal view of the meaning and application of the SER
  • matters that are currently being examined by the ATO
  • a compendium of ATO views that address SER issues.

Author profiles:

Peter WALMSLEY
Current at 18 January 2012 Click here to expand/collapse more articles by Peter WALMSLEY.
 
Author Photo - Des MALONEY
Des MALONEY
Des has been Deputy Chief Tax Counsel for the Australian Taxation Office since 1994 and is a member of the ATO’s Public Rulings Panel, the International Tax Rulings Panel and the Part IVA Panel. Des is based in the Casselden Place Tax Office in Melbourne.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Des MALONEY.

This was presented at 4th National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions







Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:


Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:



Further details about this event:

 

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