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Consolidations: introduction and overview

Published on 16 Apr 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation provides an introduction and overview of consolidations, including the core provisions, membership rules and franking rules.

Author profile:

Tony STOLAREK
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
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This was presented at Consolidations: Navigating the Detail .

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Individual sessions

Consolidations: introduction and overview

Author(s):  Tony STOLAREK

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Asset rules

Author(s):  Trevor R HUGHES

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