Published on 01 Oct 03
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article explores Subdivision 165-CD and the special provisions in Subdivision 715-B designed to make Subdivision 165-CD work in the consolidation environment.
Click here to view part I of this series, which covers Subdivision 165-CC and 715-A (of the ITAA97).
John is currently in his own tax practice in Melbourne, and is a Consultant to other firms including Freehills and lectures at Monash University as he negotiates the waiting lists that now apply to read at the Victorian Bar. John has practised in Tax Law for over 20 years having previously been a Partner at Phillips Fox, Blake Dawson Waldron and Freehills and may be remembered by some as a private sector representative on the Tax Law Improvement Project. His interest in Losses under the Consolidation regime came whilst preparing a manuscript for a book on this area. He has had articles published in the Institute's Tax Specialist journal and made educational videos and audio tapes on Losses.
Current at 27 November 2003
Click here to expand/collapse more articles by F. John MORGAN.