The Resource Australia's tax consolidation regime : practical planning issues

Australia's tax consolidation regime : practical planning issues

Label
Australia's tax consolidation regime : practical planning issues
Title
Australia's tax consolidation regime : practical planning issues
Creator
Subject
Language
eng
Summary
Under Australia's tax consolidation regime, which became effective on 1 July 2003, qualifying groups of entities are treated as single entities for income tax purposes. This article examines the new regime, including the core rules and framework, the general approach of the regime, and some key issues involved in consolidation, such as step-ups and tax losses
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
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  • Deutsch, R.L
  • Rogers, W
Language note
English
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group treatment
Label
Australia's tax consolidation regime : practical planning issues
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Publication
Label
Australia's tax consolidation regime : practical planning issues
Publication

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