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Tax consolidation: Recent changes and interaction with your financial arrangements paper


This paper explores recent changes and announcements to the tax consolidation rules as they impact financial arrangements and deductible liabilities. In particular it covers:

  • the current status of various changes to the consolidation rules announced as part of the 2013-2014 Federal Budget
  • the 2012 amendments to the TOFA consolidation interaction provisions
  • practical examples to demonstrate the impact of these on transaction values.

Author profiles:

Author Photo - Jonathan Rintoul CTA
Jonathan Rintoul CTA
Jonathan is a partner at EY in Melbourne. Jonathan’s experience includes providing corporate tax advice and compliance services to listed, government, private and foreign-owned entities, predominantly in the resources, energy and utilities sectors. This experience is complemented by two long-term secondments into senior “in-house” tax roles for listed entities, including during 2015 when Australian corporate taxpayers faced a range of new tax transparency demands in the face of increasing public interest in this issue. Current at 30 March 2016 Click here to expand/collapse more articles by Jonathan Rintoul.
Michelle Pigram
Michelle Pigram is a Director in EY's Sydney Tax Practice. Michelle has 11 years experience in providing Australian corporate income tax advice to major Australian publicly listed corporate groups and Australian inbound corporate groups. Michelle has also advised on a number of domestic and cross-border transactions and has a focus on tax consolidation. Current at 30 July 2013

This was presented at Corporate Tax Masterclass.

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