Consolidation 2012

An update on the consolidation regime

Source: New South Wales

Published Date: 30 Oct 2012

 

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Changes to the legislation during 2012 including changes to rights to future income and the taxation of financial arrangements.

This paper covers:

  • the status of further announced legislation changes
  • updated on Board of Taxation post implementation review
  • changes in the law around joint and several liability, including the impact this will have on tax sharing agreement
  • a series of practical tax issues arising in respect of tax consolidated groups including from Australian Taxation Office client risk reviews.

Individual Session

An update on the consolidation regime

Author(s): Jenny Clarke , Geoffrey Yiu ATI

Details

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