Published on 01 Sep 20
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The single entity rule (‘SER’) is the cornerstone of Australia’s consolidation regime, which was introduced almost 20 years ago. However, significant uncertainty remains regarding the role and scope of the SER. There are numerous gaps in legislative and administrative guidance as to how the SER interacts with other provisions in the tax acts.
Peter is a Senior Associate in Arnold Bloch Leibler’s taxation group. He provides strategic and technical tax advice to a diverse range of Australian and international clients, public corporations, private groups, and high-net-worth individuals. Peter advises across most areas of tax with a particular focus on corporate and international tax, deals, employee share schemes, trusts and tax controversy matters. Peter is a member of the Tax Institute NSW Emerging Leaders Subcommittee and was a 2019 Tax Institute Awards finalist in the Emerging Tax Star category.
- Current at
22 October 2019