Published on 01 Apr 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article highlights potential flaws in section 177C(2) which diminish the effectiveness of Part IVA in a consolidations context and render the Commissioner's paper on the subject largely otiose.
Jason is a Solicitor at Francis Abourizk Lightowlers, Commercial & Technology Lawyers.
Current at April 2004
Peter is a Senior Associate at Francis
Abourizk Lightowlers, Commercial &
Technology Lawyers. Peter is also engaged in a research project at the University of Melbourne where he is drafting an anti-avoidance rule to replace the existing Part IVA.
Current at November 2004
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