Skip to main content

Your shopping cart is empty

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:

Author Photo - Des Maloney
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 Click here to expand/collapse more articles by Des MALONEY.
Peter Walmsley
Peter Walmsley, began his tax career in 1977 and is one of three Deputy Chief Tax Counsels for the ATO. He has an extensive knowledge of, and experience in, litigating Part IVA matters on behalf of the Commissioner. He is also well known for his extensive knowledge of Australian taxation law. Peter's role as Deputy Chief Tax Counsel (which began in 2002) has included chairing the Public Rulings Panel and the General Anti-Avoidance Rules Panel, as well as providing technical leadership in relation to significant technical issues, including proposed law changes, audits and Federal and High Court cases. Current at 24 November 2014 Click here to expand/collapse more articles by Peter WALMSLEY.

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:


Copyright Statement