The single entity rule the need to clarify the effect and limits of the cornerstone of Australia’s tax consolidation regime Peter Scott
By: Scott, Peter K
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | CONSOLIDACION | IMPUESTOS | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 296-313Summary: 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.
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Resumen.
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.
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