Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Commercial Nominees case is a test case of interest because the Commissioner argued that there had been a resettlement of the trust and therefore a new entity created.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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