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Consolidation of entity groups

Published on 15 Feb 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

When the Government announced in August 1998 its plan to reform the tax treatment of business entities as part of an overall tax reform plan for a new tax system, it foreshadowed the choice for groups of entities to be taxed as a single entity. This paper reviews the proposed new consolidated system, and refers to the current provisions containing concessions and anti-avoidance rules for transactions within company groups.

Author profile:

Ross Doherty
Ross is a National Managing Partner with KPMG. Current at 20 September 2004 Click here to expand/collapse more articles by Ross DOHERTY.
 

This was presented at The New Business Taxation.

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Option 2 - the cashflow/tax value approach

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The CGT implications of Ralph

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Consolidation of entity groups

Author(s):  Ross DOHERTY

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Entity taxation

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