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.
John Rawson, CTA, is the lead Tax Partner for Deloitte in Adelaide. He has a broad range of public and private clients across a wide range of industries. Over the years he has had an interest in how remuneration packages can be structured to achieve optimum outcomes. This is particularly relevant to private companies who seek to offer an equity incentive to staff but at the same time maintaining some degree of control over that equity.
- Current at
23 October 2012