Michael Charles, ATI

Michael Charles, ATI

Pitcher Partners

Michael is a Client Director at Pitcher Partner. He has advised multi-national, private and high wealth individuals, especially on tax consolidation and M&A in the SME sector. Michael frequently presents to professional and specialist bodies on a wide range of tax issues, is a member of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council and teaches in the Melbourne university Law School Masters’ program.

All Sessions by Michael Charles, ATI

10:30 am - 11:30 am

Session 20.1: Consolidation for smaller clients

SME Stream

In this session, the costs, benefits and key issues which arise when private companies face tax consolidation will be canvassed from a practical perspective, commencing with a brief overview of its history and design and why its DNA makes it difficult for private groups.  From there, the discussion will consider:

  • What will a private group need to do to enter tax consolidation and what will result?
  • Forget about it?- why your group cannot enter consolidation
  • No other option? Strategies to approach consolidation and how can you might minimise the pain (and avoid immediate and short-term tax costs).
  • Commercial and administrative advantages of being consolidated.
  • Looking to the future