Your shopping cart is empty
Have the courts settled how tax consolidation is to be interpreted and applied? paper
Published on 10 Sep 13 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper examines the decisions handed down since the introduction of tax consolidation to determine how the courts have dealt with tax consolidation legislation. It also explores the themes and principles that can be taken from those decisions including in relation to the core rules.
Author profiles:
Aldrin De Zilva CTA
Aldrin is the Head of Projects and Infrastructure at Greenwoods & Herbert Smith Freehills and has over 20 years experience in a specialist taxation role. He acts predominantly for large multinational and Australian listed companies and has significant experience in advising both vendors and purchasers in multi-billion dollar infrastructure projects. As well as providing taxation advice, Aldrin has been the instructing solicitor on a number of matters before the Federal Court and High Court of Australia. Aldrin has been recognised as one of Australia’s leading tax controversy advisers by the International Tax Review and is heavily involved in consultations regarding taxation law reforms, including assisting the Board of Taxation. Aldrin is a Senior Fellow at the University of Melbourne and lectures in the Masters of Taxation program. Current at 14 July 2016
Click here to expand/collapse more articles by Aldrin DE ZILVA.
Michael Flynn QC CTA-Life
Michael is a Barrister specialising in taxation, is the immediate past National President of The Tax Institute. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University. Current at 02 June 2015Click here to expand/collapse more articles by Michael FLYNN.
This was presented at 7th National Consolidation Symposium.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Corporate perspective on tax consolidation
Author(s): Andrew WOOLLARD, T STIELMaterials from this session:
-
insert_chart
Have the courts settled how tax consolidation is to be interpreted and applied?
Author(s): Michael FLYNN, Aldrin DE ZILVAMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The second decade of tax consolidation: Where to from here?
Author(s): Ken SPENCEMaterials from this session:
-
insert_chart
From there to here and where to now?
Author(s): Michael CHARLESMaterials from this session:
-
insert_chart
What still remains unresolved in tax consolidation?
Author(s): Wayne PLUMMERMaterials from this session:
-
insert_chart
Further details about this event:
Copyright Statement
