Published on 10 Apr 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses the New Consolidated Entity regime, scheduled to commence on 1 July 2002. Consolidated entities will be subject to new rules that dictate: whether entities can consolidate, the clean slate rules on entering or exiting, incorporating assets in a single entity, transferring losses to the group.
Current at 04 May 2011
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