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Have the courts settled how tax consolidation is to be interpreted and applied? paper


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

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
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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 24 January 2017
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This was presented at 7th National Consolidation Symposium .

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Individual sessions

Corporate perspective on tax consolidation

Author(s):  Andrew WOOLLARD,  T STIEL

Materials from this session:

The second decade of tax consolidation: Where to from here?

Author(s):  Ken SPENCE

Materials from this session:

From there to here and where to now?

Author(s):  Michael CHARLES

Materials from this session:

What still remains unresolved in tax consolidation?

Author(s):  Wayne PLUMMER

Materials from this session:

Further details about this event:


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