This presentation looks at how the Australian Taxation Office (ATO) managed the Consolidations project including the law development, rulings processes, administrative issues, educational activities and a perspective of where the ATO would like to be at the end of the implementation of the Consolidations project. Parts of the consolidations regime are yet to be finalised. This presentation addresses the most important of these unresolved issues and the plans and timing for their resolution.
This presentation also includes a listing of consolidation related rulings and determinations current as at February 2005.
Click here to view the paper accompanying this presentation which is available from the ATO website.