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 a partner at Deloitte Private, acting for corporate groups, both listed and privately held, and high net worth individuals on a range of structuring and taxation issues. He has advised on complex tax audits and disputes with the ATO on issues such as Div 7A and private company loans, tax consolidation and cross-border restructures.
- Current at
23 October 2018