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Entity taxation and consolidation for closely held entities

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.

Author profile:

Andrew Sinclair CTA
Andrew 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 supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016 Click here to expand/collapse more articles by Andrew SINCLAIR.
 
Individual sessions

Entity Taxation and Consolidation for Closely Held Entities

Author(s):  Andrew SINCLAIR

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