Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article examines the results of the Consolidated Press Holdings Property Ltd v Commissioner of Taxation (98 ATC 5009) case. Twelve appeals were brought by the Commissioner of Taxation. Two concerned the operation of Part IVA of the ITAA 1936 and the remainder related to the operation of the dividend stripping provisions of the ITAA and a debt defeasance transaction.
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