Published on 29 Jul 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- why were the grouping provisions first introduced and how does this translate to the current day?
- what are the material differences in the provisions between the jurisdictions?
- are the current provisions effective and equitable particularly given the differences between the jurisdictions?
- what is the preferred future model for grouping and how will it achieve consistency and equity across all jurisdictions?
A case study emphasises how the provisions operate across all jurisdictions and how they would operate under the preferred model.
Current at 22 June 2009
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