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Consolidation: Technical Update, Compliance and Risk


As the tax consolidation regime evolves, Government announcements and legislative developments impacting consolidated groups must be monitored. This article details relevant releases and developments that impacted tax consolidation during the period 4 December 2003 to 23 July 2004.

This was also presented by James Macky and Matt Hayes respectively at the Consolidation: Technical Update, Compliance & ATO Risk Reviews seminars held in Melbourne on 22 June 2004 and in Sydney on 28 June 2004.

Author profiles

Matthew Hayes CTA
Matt has been a KPMG Tax Partner in the Australian firm for 23 years. Matt's current role in KPMG's Australian Taxation Centre includes consultation with Government, Treasury and Taxation Authorities on legislative and administrative matters. Matt has been the income tax partner on Australian and international corporate clients and was seconded to a major publicly listed company, acting as their in-house tax counsel for 2 years. - Current at 18 May 2010
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Christine GARDNER
Christine is Senior Manager, Tax Knowledge Management at KPMG.
Current at August 2004


This was presented at Consolidation: Technical Update, Compliance & ATO Risk Reviews .

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Tax Office Risk Reviews

Author(s):  Peter COAKLEY

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