Published on 01 Jun 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Tax consolidation has been a significant part of the tax law since 1 July 2002. From a tax law perspective, it is just as important today as it was in 2002, for corporate groups that elect to consolidate to have a valid Tax Sharing Agreement (TSA) in place. This article discusses some of the key issues that arise where proper care is not exercised in drafting or executing the TSA.
Neil is a Principal of Corporate and International Tax with Deloitte Touche Tohmatsu Ltd.
- Current at
26 October 2012