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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'.

Author profile:

AH (Tony) SLATER
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007 Current at 23 October 2007 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

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