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A Background to the New Consolidation Regime - How did we end up here?

Published on 15 Feb 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

A paper discussing the background to the new consolidation regime, including: The fundamental problem; Asprey Committee recommendations; Campbell Committee recommendations; Section 80G; CGT rollover relief; Ralph Committee recommendations.

Author profile:

Author Photo - David Williams CTA-Life
David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. Current at 18 September 2013 Click here to expand/collapse more articles by David J WILLIAMS.
 

This was presented at Consolidation: How Aware are you of the Issues?.

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How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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