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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.
 
Author Photo - Michael Flynn QC CTA-Life
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 2015 Click here to expand/collapse more articles by Michael FLYNN.

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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