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Consolidation in the Courts presentation

Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • alternative judicial approaches to interpreting legislation
  • recent cases on interpretation of tax legislation, including Hastie Holdings
  • how a court is likely to approach Part IVA in the context of tax consolidation.

Author profile:

Author Photo - Michael FLYNN
Michael FLYNN

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This was presented at 4th National Consolidation Symposium .

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Individual sessions

ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

Materials from this session:






Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

Materials from this session:

Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

Materials from this session:


Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:



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