This presentation covers:
- the history of the single entity rule
- the ATO view of the single entity rule
- some current issues that the ATO still needs to consider in relation to the single entity rule.
Source: National
Published Date: 1 May 2009
This presentation covers:
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ATO guidance and the way forward
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Tax avoidance and succession planning: Pt IVA and ordinary family dealings
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Paragraph 177EA(17)(ga)
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11 Feb 2010
ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
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Part IVA - current issues
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07 Mar 2008
Part IVA - current issues
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07 Mar 2008
Part IVA - current issues
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Dividend streaming
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More by Des Maloney
Part IVA - How the ATO sees it
- Audio
19 May 2011
ATO perspective on consolidation - Unravelling the mysteries of the single entity rule
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01 May 2009
Part IVA: an analysis convention
- Paper
12 Sep 2003
The Orica Decision
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16 Jul 1998
Life after Orica: CGT: the case for legislative change
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16 Jul 1998
Part IVA: Q & A
- Paper
30 Apr 1998
Interest deductibility. Part 2
- Paper
30 Apr 1998
Individual Session
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