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Consolidations: An Overview

Published on 01 Mar 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An introduction to the general principles proposed in the exposure draft of the New Business Tax System (Consolidation) Bill 2000.

Author profile

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics delivers. - Current at 22 November 2017
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