This presentation will bring you up to date with developments regarding the single entity rule and will provide you with an insight into the operation of the single entity rule from the perspective of both adviser and the Australian Taxation Office. Specifically it addresses:
- alternative interpretations of the operation of the Single Entity Rule
- potential impact of the Single Entity Rule on formation of a consolidated group
- consequences of single entity treatment when operating in a consolidated environment
- issues that may arise in merger and acquisition activity.
This presentation was also given at the Single Entity Rule seminar held in Melbourne on 4 December 2003.