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.
AH (Tony) SLATER
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007 Current at 23 October 2007
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Bill is with the ATO's Consolidation Centre of Expertise.
Current at 27 October 2003 Current at 19 November 2004
Peter is a Senior Tax Partner at KPMG. 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 has national responsibility for tax
consolidation for KPMG. Peter has had extensive experience in tax consolidation and participated in a number of Treasury and
Australian Taxation Office consultative groups.
Current at 9 February 2009 Current at 14 May 2009
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