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UIG 1052: A significant departure
Published on 01 Sep 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
UIG 1052 requires a significantly different approach to the treatment of tax balances within a tax consolidated group. In addition to the potential increase in compliance costs and systems modifications, all tax consolidated groups should revisit the implications UIG 1052 may have on their existing tax funding arrangements.
Author profiles
Aldrin DE ZILVA
Andrea SCHMIDTKE
Andrea is a Lawyer with Minter Ellison, Lawyers.Current at September 2005