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Consolidations: what the General Practitioner needs to know!

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.

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John RAWSON
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