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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
Current at 18 January 2012 Click here to expand/collapse more articles by Aldrin DE ZILVA.
 
Author Photo - Michael FLYNN
Michael FLYNN

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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:

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