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Ralph Review: Framework for consolidation

Published on 09 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics discussed include: why consolidate; new tax system principles - all in, single entity, grouping provisions, losses and franking on entry and exit, CGT on exit; Ralph Review discussion.

Author profile

Con Tragakis FTI
Photo of author, Con TRAGAKIS Con is a Partner in Charge of KPMG’s Tax and Business Services Practice specialising in tax consolidations, tax dispute resolution and international tax. He advises large and small business on specialist tax-related matters. He has advised on numerous international structuring projects for small, medium and large business. His particular areas of business focus are property, infrastructure and financial services. - Current at 30 August 2017
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This was presented at The Busy Professional's Guide to the Review of Business Taxation .

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Individual sessions

Ralph Review: Framework for consolidation

Author(s):  Con TRAGAKIS

Materials from this session:

Ralph Review: Taxation of investments

Author(s):  Brian PATTERSON

Materials from this session:

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