Published on 25 Nov 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation will bring you up to date with developments regarding the single entity rule and will provide you with an insight into the operation of the single entity rule from the perspective of both adviser and the Australian Taxation Office. Specifically it addresses:
- alternative interpretations of the operation of the Single Entity Rule
- potential impact of the Single Entity Rule on formation of a consolidated group
- consequences of single entity treatment when operating in a consolidated environment
- issues that may arise in merger and acquisition activity.
This presentation was also given at the Single Entity Rule seminar held in Melbourne on 4 December 2003.
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences.
- Current at
21 October 2016
Bill is with the ATO's Consolidation Centre of Expertise.
Current at 27 October 2003
Peter Murray is a Senior Tax Partner at KPMG and KPMG
Tax Law and past President of The Tax Institute. Peter specialises
in advising clients on a broad range of corporate tax issues
and has experience in domestic and international tax matters
including advising on mergers and acquisitions, business tax
reform, capital structures and restructuring international corporate
groups. Peter also focuses on managing tax disputes and
providing legal tax advice.
- Current at
09 November 2012