Published on 03 Apr 01
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- How and when to elect to consolidate
- Why consolidate?
- Eligibility to consolidate
- Tax value of assets on entry to a consolidated group
- Leaving a consolidated group
Hayden is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so.
- Current at
24 November 2021