- identification of groups subject to review
- ATO approach to Consolidation risk reviews
- what are the findings to date
- guidance for those groups either still undertaking their Consolidation project or about to lodge their first consolidated income tax return
- how to deal with issues that are yet to be clarified by legislation, ATO rulings or determinations
- taxpayer request for ATO review of Consolidation project.
This was also presented at the Consolidation: Technical Update, Compliance & ATO Risk Reviews seminar held in Sydney on 28 June 2004.