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

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

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

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
Click here to expand/collapse more articles by Des MALONEY.
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
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

Consolidations and accounting – Traps and opportunities

Author(s):  Ronen VEXLER,  David ROMANS,  Belinda HARRISON

Materials from this session:

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

Author(s):  Des MALONEY,  Peter WALMSLEY

Materials from this session:

TOFA and tax consolidation

Author(s):  Julian HUMPHREY,  Mark POOLE

Materials from this session:

M&A and consolidation: New restructure rules

Author(s):  Richard HENDRIKS

Materials from this session:

Consolidation: Bringing it all together in 2009

Author(s):  Richard CZERWIK,  Brian LANE

Materials from this session:

Consolidation: Legislative changes (Part A) – ACA related amendments

Author(s):  Ken SPENCE

Materials from this session:

Where are the cost setting rules in 2009?

Author(s):  Michael CHARLES,  Geoffrey YIU

Materials from this session:

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:

Less than the sum of the parts: Tax losses of consolidated groups

Author(s):  Duncan R C BAXTER

Materials from this session:

Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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