Published on 01 Jun 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Further to last month's article on this topic, this article discusses a number of more specific issues that arise when a member leaves a consolidated group.
This article is the second of two articles that are based on a presentation given by Ray Conwell at the First National Consolidation Symposium held in February 2003. Click here to view that seminar paper.
Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. Current at 03 June 2011
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