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Tax consolidation law changes - Counsel and practitioner perspectives paper
Published on 14 Oct 10 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- TLAA 1 amendments
- use of tax cost setting amount (TCSA).
Author profile
Peter Murray CTA-Life
Peter is the leader of the firm’s Tax Division. Peter was previously a Senior Tax Partner at KPMG, with 30 years’ service.
Peter specialises in tax issues impacting listed and privately owned corporate groups and managing tax disputes.
His specific areas of specialisation include corporate group reorganisations, mergers and acquisition, including domestic, inbound and outbound investment, thin captalisation and debt/equity, capital/revenue characterisation, tax consolidation, repatriation of profits, trusts, application of the general anti-avoidance rules (GAAR), and tax risk management and dispute resolution.
More recently Peter has been advising on the tax implications of investing in cryptocurrencies and initial coin offerings.
Peter has been listed in The Best Lawyers in Australia in tax law every year since 2013. He is also a recommended tax lawyer in Australia and a leading tax lawyer in Victoria in Doyle's Guide to the Legal Profession.
He is a Life Member (CTA) of The Tax Institute, Fellow of the Institute of Chartered Accountants in Australia and New Zealand and Member of the Australian Institute of Company Directors.
Peter is currently a member of the ATO General Anti Avoidance Rule (GAAR) Panel and a past President of The Tax Institute.
(Kathy updated for Tax and Innovation Day)
- Current at
24 August 2018
This was presented at 5th Consolidation Symposium .
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Tax consolidation law changes - Counsel and practitioner perspectives
Author(s): Colin JonesMaterials from this session:
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Tax consolidation law changes - Counsel and practitioner perspectives
Author(s): Michael FLYNNMaterials from this session:
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Tax consolidation law changes - Counsel and practitioner perspectives
Author(s): Peter MURRAYMaterials from this session:
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Rights to income and other new deductions
Author(s): Andrew WOOLLARD, Wayne PLUMMER, Nigel SmytheMaterials from this session:
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Specialist industries - Resource groups
Author(s): Andrew VAN DINTERMaterials from this session:
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Merger & acquisition transactions - Accounting issues
Author(s): Kris PEACHMaterials from this session:
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Merger & acquisitions transactions
Author(s): Richard HENDRIKSMaterials from this session:
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Financial services: TOFA and consolidation
Author(s): Mark GOLDSMITH, Mark POOLEMaterials from this session:
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SMEs and tax consolidation
Author(s): Alexis KOKKINOSMaterials from this session:
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International tax including MECs
Author(s): Vivian CHANG, Peter COLLINSMaterials from this session:
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Compliance - ATO perspective
Author(s): Scott BurrowsMaterials from this session:
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The future of consolidation
Author(s): Ken SPENCEMaterials from this session:
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Post implementation review of certain aspects of the consolidation regime
Author(s): Keith JAMESMaterials from this session:
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