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The single entity rule: The need to clarify the effect and limits of the cornerstone of Australia’s tax consolidation regime

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Published on 01 Sep 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The single entity rule (‘SER’) is the cornerstone of Australia’s consolidation regime, which was introduced almost 20 years ago. However, significant uncertainty remains regarding the role and scope of the SER. There are numerous gaps in legislative and administrative guidance as to how the SER interacts with other provisions in the tax acts.

Author profile

Peter Scott FTI
Peter Scott, FTI, is a Senior Associate in the tax team at King & Wood Mallesons. Peter’s practice covers transactional matters with a focus on funds, private clients, M&A, banking and finance, general corporate and international tax as well as controversy matters. Peter holds a BBus and LLB (Hons I) from the University of Tasmania and an LLM from the University of Sydney and has lectured at the University of Tasmania. - Current at 17 June 2024
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