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  Miscellaneous 2007

Leaving a consolidated group - Separation without tears

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2007

 
A member or subgroup can exit a consolidated group in various circumstances, sometimes unanticipated. The consequences of exit are significant, under the consolidation, CGT and other tax rules. Some of the issues are unclear or are subject to government announcements not yet legislated. In this paper Tony Stolarek reviews the issues and the traps, identifying actions which groups should take, including the need to develop tax positions on unresolved issues, pending legislation or further ATO clarification.
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