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The labyrinth: entity taxation and consolidation for closely held entities

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Published on 30 Mar 00 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper refers to all six recommendations, then endeavours to provide some insight as to how consolidation may apply,particularly to closely held entities including trusts. There is no draft legislation available yet. It is anticipated that draft legislationmay be available around June/July 2000, with the family group provisions to be drafted thereafter.

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Andrew SINCLAIR
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This was presented at TAX REFORM 2000: A TAX ODYSSEY .

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The labyrinth: entity taxation and consolidation

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