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Types of consolidatable groups and membership

Published on 30 Oct 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses groups and membership, including: consolidatable groups, MEC groups, 'dog leg' groups, trusts & partnerships, and nominee/special purpose vehicles.

Author profile:

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Mark POOLE.
 

This was presented at Consolidation I .

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Individual sessions

Types of consolidatable groups and membership

Author(s):  Mark POOLE

Materials from this session:

Project management for consolidation

Author(s):  Andrew WOOLLARD,  Chris DAVIES

Materials from this session:

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