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.
Current at 26 May 2009
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