Published on 14 Oct 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- treatment of stub period of joining entity
- treatment of head company on joining the tax consolidated group
- exit rules - head company
- exit rules - leaving entity.
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty
Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15
years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the
areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and
has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009 Current at 14 May 2009
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