Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper provides an update on the status of the consolidation regime, and in particular:
the current/emerging issues in dealing with the retrospective 2010 and 2012 amendments to the tax consolidation provisions
current Board of Taxation reviews/reports
dealing with accounting liabilities and the interaction of the consolidation regime and TOFA
what’s coming up?
announced but un-enacted measures.
Daniel Sydes ATI
Daniel is a Director at Greenwoods & Herbert Smith Freehills Pty Limited, with over 15 years of tax adviser experience. Daniel advises on a wide range of corporate tax issues, particularly within the property construction and development, property funds management, banking and finance and media sectors. One of Daniel's key areas of expertise is the tax consolidation regime, and the various issues that arise in M&A transactions. Current at 21 January 2015
Andrew, CTA, is a Director at Greenwoods & Herbert Smith Freehills Pty Limited. Andrew advises on a wide range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has been extensively involved in the development of the TOFA provisions and represented The Tax Institute before the House of Representatives Economic Committee in relation to recent changes in this area. Current at 17 March 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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