Published on 27 Apr 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Section 15 of the July 1999 Ralph Review of Business Taxation Report, entitled a Tax System Redesigned, refers to "Consolidated Groups". There are six recommendations. This paper refers to all six recommendations, then provides some insight as to how consolidation may apply, particularly to closely held entities including trusts.
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics delivers.
- Current at
22 November 2017