Published on 30 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Changes to the legislation during 2012 including changes to rights to future income and the taxation of financial arrangements.
This paper covers:
- the status of further announced legislation changes
- updated on Board of Taxation post implementation review
- changes in the law around joint and several liability, including the impact this will have on tax sharing agreement
- a series of practical tax issues arising in respect of tax consolidated groups including from Australian Taxation Office client risk reviews.
Jenny is a Corporate Tax Partner with KPMG and has over 25 years experience advising on corporate taxation issues. Since December 2000 Jenny has specialised in, and been extremely involved with, the development of the tax consolidation legislation, including liaison with the Australian Taxation Office and Treasury.
- Current at
10 February 2014
Geoffrey Yiu, ATI, is a Partner at KPMG
with over 18 years experience providing
income tax advice to companies in
the financial services sector. Geoffrey
leads KPMG’s Banking and Finance
tax practice and has recently returned
to Sydney, after secondments to
Melbourne and Adelaide.
- Current at
02 November 2018