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Tax consolidation presentation


This presentation provides an overview of the Australian tax consolidation regime. It identifies relevant consolidation issues in merger, acquisition and restructuring activity for small family groups, medium and large private and public groups and international corporate entities:

  • eligibility requirements - including closely-held groups and international structures
  • what is the ACA and how it is relevant for group formations and entity acquisitions
  • how to bring losses into a consolidated group and use them effectively
  • tricks and traps in structuring with consolidated entities.

Author profiles

Chris Lovell
Chris joined the MAStech team in October 2012 and has more than 10 years of experience in tax and financial services. Chris is experienced in a broad range of tax topics including corporate, superannuation and funds management. He has presented on various technical areas, such as the ATO tax ruling administration, taxation and e-commerce. As part of The Tax Institute's Young Tax Practitioner series, Chris managed multiple professional development sessions to help educate less experienced tax professionals. In his role as tax manager in the MAStech team, Chris will be providing tax advisory and compliance services for Macquarie Adviser Services and brings experience from both the Australian and UK financial services markets. - Current at 27 May 2014
Simon How CTA
Simon How, CTA, is a Director in Corporate Tax at KPMG with over 20 years’ experience in advising a wide range of clients through KPMG and previously at the ATO. He has a particular interest in private group tax issues, international transactions, M&A and property related tax issues. - Current at 22 January 2018
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Individual sessions

Tax consolidation

Author(s):  Simon HOW,  Chris LOVELL

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