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Tax sharing agreements – what’s in a date?

Taxation in Australia | 1 Jun 09
 
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Published on 01 Jun 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Tax consolidation has been a significant part of the tax law since 1 July 2002. From a tax law perspective, it is just as important today as it was in 2002, for corporate groups that elect to consolidate to have a valid Tax Sharing Agreement (TSA) in place. This article discusses some of the key issues that arise where proper care is not exercised in drafting or executing the TSA.

Author profile

Neil Pereira CTA
Neil is a Tax and Legal Partner with more than 20 years of international tax advisory and structuring experience for multinational clients across a range of industries. Neil’s extensive experience includes leading multidisciplinary teams on tax planning and due diligence for corporate reorganisations, legal entity reduction and consolidation of Australian operations for tax and broader business model and supply chain optimisation. Neil has advised clients on the Australian tax and legal implications of setting up business structures, share and business transfers, IP migration, foreign investment review board as well as regulatory and tax compliance for multinational groups. - Current at 25 July 2022
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