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ATO perspective on consolidation - Unravelling the mysteries of the single entity rule presentation


This presentation covers:

  • the history of the single entity rule
  • the ATO view of the single entity rule
  • some current issues that the ATO still needs to consider in relation to the single entity rule.

Author profiles

Des Maloney
Photo of author, Des MALONEY Des is the Special Tax Adviser at the Australian Taxation Office. Previously, he was Deputy Chief Tax Counsel for the ATO, a role he held from 1994 until 2011. His work includes advising on major public and private rulings and strategic litigation. Des has been Chair of the Public Rulings Panel and the General Anti Avoidance Rules Panel and currently chairs the International Steering Committee as well as the NTLG International Sub-committee. - Current at 02 July 2012
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Peter Walmsley
Peter started his career with the ATO back in 1977 and is currently one of three Deputy Chief Tax Counsels. In Peter’s current role, he provides technical and strategic guidance on many of the ATO’s highest profile and most complex technical issues, legislative amendments and Federal and High Court litigation matters. Peter also chairs the ATO’s Sydney General Anti-Avoidance Rules Panel and has previously chaired the Public Rulings Panel. - Current at 31 October 2019
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This was presented at 4th National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Further details about this event:


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