Published on 19 Jul 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- multiple entry consolidated (MEC) groups and their members
- forming a MEC group, including cost setting rules (including pooling cases) and losses
- joining an existing MEC group
- leaving a MEC group.
Duncan R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the
International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private
sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009 Current at 14 May 2009
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