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Consolidations: It's now law. What it means for SMEs

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Published on 01 Mar 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of a number of key implications for SME's in the event that they do not consolidate, and a look at the steps that must be taken in order to consolidate

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Paul HOCKRIDGE
Photo of author, Paul HOCKRIDGE Paul of Mutual Trust, has over 30 years experience in advising high-wealth families, closely held businesses and accounting and legal firms on tax, asset protection and estate and succession planning. He has particular expertise in litigation support and property development. Paul started his career with the ATO and has worked in major legal and accounting firms. Prior to joining Mutual Trust, he was a Tax Partner at Deloitte Private for several years. For a number of years, Paul has been a regular author and speaker on taxation matters, particularly in relation to tax aspects of business and investment structuring, estate and succession planning and salary packaging.
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