19 March 2010

Board of Taxation
Post-implementation Review into
certain aspects of the Consolidation Regime
C/o The Treasury
Langton Crescent
PARKES ACT 2600
taxboard@treasury.gov.au

Dear Sir/Madam

Discussion Paper: Tax Consolidation Issues

The Group of 100 (G100) is an organization of chief financial officers from Australia’s largest business enterprises with the purpose of advancing Australia’s financial competitiveness.

The G100 is pleased to comment on the Discussion Paper.

While the consolidation regime has provided benefits to members a number of issues have arisen in implementation and compliance.

These issues and concerns are outlined in the attached paper.

Yours sincerely
Group of 100 Inc

Peter Lewis
National President