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General consolidation regime key new tax concepts

Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses the implications of the principles of 'single entity' and 'inherited history'.

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Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.
 

This was presented at 1st National Consolidation Symposium.

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Individual sessions

General consolidation regime key new tax concepts

Author(s):  AH (Tony) SLATER

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Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

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Eligibility and SBT

Author(s):  Trevor R HUGHES

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Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

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