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Compass Airlines - an essay on tax distress.

Publication date: 01 Sep 90 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol 7 No 3 1990

Pages: pp.327-336

Abstract:
The foreshadowed deregulation of the Australian airline industry has seen several new firms attempt to enter this potentially lucrative market. One new entrant, Compass Airlines, has announced its intention to challenge the two major airlines accompanied by much publicity and innovative marketing in its search for both investors and passengers. It has also hit upon a novel tax scheme in an attempt to lure venture capital into a highly capital intensive industry.

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Author profile

Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 12 January 2018
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