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Tax consolidation and the Single Entity Rule

Published on 01 Apr 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

An update on Single Entity Rule current developments and an insight into its operation from both adviser and ATO perspective.

This paper was also presented at the Tax Consolidation and the Single Entity Rule seminar held in Sydney on 25 November 2003 and the Single Entity Rule seminar held in Melbourne on 4 December 2003.

Author profiles:

Author Photo - Peter Murray CTA-Life
Peter Murray CTA-Life
Peter Murray is a Senior Tax Partner at KPMG and KPMG Tax Law and past President of The Tax Institute. Peter specialises in advising clients on a broad range of corporate tax issues and has experience in domestic and international tax matters including advising on mergers and acquisitions, business tax reform, capital structures and restructuring international corporate groups. Peter also focuses on managing tax disputes and providing legal tax advice. Current at 09 November 2012 Click here to expand/collapse more articles by Peter MURRAY.
 
Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.
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