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Published on 25 Jul 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following issues:
- grouping - why and when
- the consequences of grouping
- exclusions from grouping
- jurisdictional differences and consequences.
Carolyn (dec.) was a Partner at Ernst & Young. Previously she was a Revenue Law Partner in the global law firm Baker and McKenzie. She joined Ernst & Young in 1998 as a key Partner in its indirect taxes division. When the Federal Government introduced the Goods and Services Tax Regime, Carolyn took responsibility for that area of Ernst & Young's practice. Carolyn led the team in assisting clients meet their obligations under the New Tax system.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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