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.
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