Published on 26 Dec 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses what happens if the head company in the consolidated group fails to pay its tax liabilities, how the group can arrange for intra-group payments so that the head company has funds to pay its tax liabilities, and what happens in an M&A transaction in respect of an entity in a consolidated group that is sold to a third party purchaser.
Current at 25 June 2009
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