Consolidated groups are taxed on the basis of statutory fictions, which work well in simple cases, but less well otherwise. This article analyses some current issues.
Cameron Rider FTI
Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. Current at 12 February 2016
Click here to expand/collapse more articles by Cameron RIDER.