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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:

Author Photo - Con Tragakis FTI
Con Tragakis FTI
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 18 January 2011 Click here to expand/collapse more articles by Con TRAGAKIS.
 

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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