Published on 10 Apr 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the New Consolidated Entity regime, scheduled to commence on 1 July 2002. Consolidated entities will be subject to new rules that dictate: whether entities can consolidate, the clean slate rules on entering or exiting, incorporating assets in a single entity, transferring losses to the group.
Merv is a Director, Corporate Tax in KPMG’s Tax Division in
Adelaide. Merv joined KPMG in 1999 prior to which he held senior positions
within several technical areas of the ATO during a 15 year career. Merv
provides tax advice on all areas of income tax including high net worth
individuals, corporate tax, due diligence advice on sales and acquisitions
(including structuring advice), international tax advice, capital gains tax and
- Current at
02 August 2011
Gary commenced his tax career with the ATO, where he worked for 10 years in Adelaide and Canberra. The last four years spent in policy and legislation including 12 months working on the Ralph Review of Business Taxation. Gary then joined Deloitte for five years in Melbourne and Adelaide, specialising in corporate tax and later joined BDO Kendalls in Adelaide where he was a Partner for three years and subsequently National Tax Technical Director.
- Current at
25 February 2009