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Dissecting the Commissioner's Part IVA analysis on the election to consolidate

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.

Author profiles:

Jason GEORGALLIS
Jason is a Solicitor at Francis Abourizk Lightowlers, Commercial & Technology Lawyers.
Current at April 2004

 
Peter DONOVAN
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
Click here to expand/collapse more articles by Peter DONOVAN.
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