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  Miscellaneous 2009

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Source: National

Published Date: 1 May 2009

 

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This paper covers:

  • some history
  • what is the SER?
  • the divisional model
  • the commissioner's formal view of the meaning and application of the SER
  • matters that are currently being examined by the ATO
  • a compendium of ATO views that address SER issues.
Author(s)

Individual Session

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s): Des Maloney , Peter Walmsley
Materials from this session:

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