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.
Peter is a Senior Associate in the King & Wood Mallesons taxation group. He provides strategic and technical tax advice to Australian and international clients, including listed companies, fund managers, super funds and private groups. Peter advises across most areas of income tax and GST with a particular focus on corporate and international tax, deals, funds/trusts and tax controversy matters. Peter is a member of the Tax Institute NSW Emerging Leaders Subcommittee and was a 2019 Tax Institute Awards finalist in the Emerging Tax Star category
- Current at
27 January 2022