Published on 01 Nov 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Discusses the recent Federal Court decision of Harts Australia Pty Ltd v Commissioner of Taxation,  FCA 1131, where the Commissioner succeeded in arguing the three loss transfer agreements between related companies were not valid in the absence of the dollar amount of the losses transferred being recorded in the Agreements.
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
Click here to expand/collapse more articles by Annamaria CAREY.