Published on 01 May 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers the interaction of TOFA with the tax consolidation regime, including:
- joining and leaving a tax consolidated group
- elections and balancing adjustments
- tax cost setting rules for Division 230 financial assets and financial liabilities
- the ATO perspective
- outstanding issues.
Mark is a Legal Practitioner Director with KPMG.
- Current at
01 April 2012
Julian, CTA, is a Partner of KPMG’s Banking and Finance practice with over 18 years experience. He works primarily with international banks and financial services companies operating in Australia, providing corporate income tax and more recently transfer pricing services. Julian’s areas of expertise include the taxation of banks and bank branches, the taxation of financial arrangements and retail financial products as well as Australia’s offshore banking regime. He has advised on a number of major M&A transactions in the financial services sector in recent years.
He is currently heavily involved in the base erosion and profit shifting debate, working with clients to implement country-by-country reporting. He is a regular participant in consultation with
the government on Australia’s tax reform proposals affecting Australian financial institutions.
- Current at
17 March 2016