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- Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law
Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law
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Published on 01 Oct 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Two articles summarised from the Red Edition of Taxation in Australia. The first article discusses how the proposed debt forgiveness provisions of Division 245 will, if nothing else, consummate the marriage contract between taxpayers and the Australian Taxation Office. Administrative law reform has greatly enhanced the availability of tax justice to taxpayers, writes the author in a review of statutory remedies open to use by practitioners and their clients.
Author profiles
Robert O'Connor QC FTI-Life
Robert is a barrister based in Francis Burt Chambers. - Current at 08 August 2003More by Robert K O'CONNOR QC
- Interest Deductibility - What are the principles and have they changed? seminar paper - 19-September-2003
- Franchising and licensing agreements - capital and revenue implications - 05-September-1996
- Recent tax cases 1994 - Rotherwood, ICI, Unilever, Ashgrove, Associated Minerals Consolidated, Creer, Prestige and Peabody - 21-October-1994
- Recent tax cases 1994 - Rotherwood; ICI; Unilever; Ashgrove; Associated Minerals Consolidated; Creer; Prestige; and Peabody - 21-October-1994
- Intellectual property: the taxation fundamentals - 01-April-1993
- Recent tax cases 1992/93 - 01-January-1993
- The Hepples case. Capital confusion: disorder in the court - 01-October-1992
- The Hepples case 2: disorder in the court. Summary - 01-September-1992
- Bad debts, traditional securities, guarantees - income tax and capital gains tax - 01-January-1992
- Tax tip: in Harmer's way - 01-March-1991
- The grouping provisions of Section 11E of the Pay-roll Tax Assessment Act 1971 (WA) - 01-March-1991
- Legal professional privilege: an engine for fraud? - 01-April-1990
- Commissioner's discretion under the tax act - 01-November-1989
- Purchase and sale of businesses - capital gains tax aspects (other than roll-over) - 01-October-1989
- Purchase and sale of businesses - capital gains tax aspects (other than roll-over) - 01-October-1989
- Recent tax cases: John; Citibank; Allen Allen & Hemsley: appeals on questions of law - 01-June-1989
- Recent tax cases: John; Citibank; Allen Allen & Hemsley: appeals on questions of law - 01-June-1989
- Commissioner's access under Section 263. Legal professional privilege; Citibank and Allen Allen and Hemsley cases at first instance - 01-November-1988
- Tax aspects of partnerships, joint ventures and unincorporated associations - 01-August-1987
- Tax aspects of partnerships, joint ventures and unincorporated associations - 01-August-1987
- Income-splitting by professionals - 01-August-1985
- Section 51(1) - current interpretation - 01-January-1985
- Income splitting by professionals - 01-January-1985
- Taxation aspects of finance transactions including leasing - 01-January-1983
- Repairs to premises, and depreciation of plant or articles - 01-August-1981
- Repairs to premises, and depreciation of plant or articles - 01-August-1981
- The powers of the Commissioner of Taxation, the Attorney-General and officers of the Australian Taxation Office under the Crimes (Taxation Offences) Act, 1980 - 01-May-1981
- Repairs to premises, and depreciation of plant or articles - 01-January-1981
- Aspects of Income Tax Laws Amendment Act 1979 - 01-March-1980
- Australian income tax laws relating to international business transactions - 01-July-1979
- Australian income tax laws relating to international business transactions - 01-July-1979
- Some tax implications in the disposal and liquidation of companies - 01-September-1978
- Some tax implications in the disposal and liquidation of companies - 01-September-1978
- A current view of the Commissioner's discretion. Commentary - 01-March-1978
- A current view of the Commissioner's discretion. Commentary - 01-March-1978
Click here to expand/collapse more articles by Robert K O'CONNOR QC.
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
23 August 2016
More by Ken SPENCE
- Consolidations – Where is it all up to and what does it mean? paper - 26-October-2016
- The evolution of corporate taxation – A work in progress - 01-October-2016
- The evolution of corporate taxation - A work in progress paper - 02-March-2016
- Surgery with anaesthetics: mergers and acquisitions taxation - 01-June-2015
- M&A taxation: Roasting old chestnuts paper - 18-March-2015
- Tax consolidation – Practical issues in the current law paper - 09-October-2014
- Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
- Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
- Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
- Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper - 14-October-2010
- Legislative changes – ACA related amendments paper - 08-May-2009
- Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
- Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
- Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
- Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
- Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
- Consolidation - round table discussion paper - 12-October-2007
- Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
- Tax consolidation — Government announcements yet to be legislated - 01-August-2007
- New CGT exposures and exemptions for non-residents paper - 17-March-2007
- The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
- Capital gains has narrower scope but longer arm. - 01-September-2006
- 'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
- Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
- Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
- It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
- Consolidation and Exits - the other end of the food chain - 01-October-2004
- Consolidation and Exits - the other end of the food chain Part I - 01-August-2004
- The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
- Consolidation for SMEs convention paper - 18-October-2003
- The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
- Business consolidations for tax effectiveness - 17-May-2002
- Consolidations: large business - 14-March-2002
- Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
- Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
- Corporate tax in transition - 18-April-2000
- Scrip-for-scrip roll-over relief : "a great idea but..." - 21-March-2000
- The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
- Tax Losses & Consolidations Workshop - 27-October-1999
- Taxation of corporate groups and corporate losses: workshop questions and notes - 27-October-1999
- The big picture: does tax reform mean existing business structures are now inappropriate? - 09-September-1999
- Approaching the rapids - corporate tax "reform" proposals - 24-March-1999
- Business tax reform - 26-February-1999
- Issues and agendas - 01-December-1998
- Mergers, acquisitions and reconstructions - 12-November-1998
- Tax reform - where are we now and where are we going? - 16-October-1998
- CGT: a journey of discovery - 01-June-1998
- Capital gains tax: the TLIP rewrite - 01-June-1998
- An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
- The 1998 Federal Budget - 15-May-1998
- Issues and agendas - 01-May-1998
- Issues and agendas - 01-April-1998
- Capital Gains Tax TLIP Rewrite: Part II - 28-October-1997
- Tax in review: Painting over the cracks - 01-September-1997
- The CGT rewrite - a breakthrough - 29-August-1997
- The CGT rewrite a breakthrough - 27-August-1997
- Corporate structure and reorganisation - 30-May-1997
- Budget accessories - 1996 Budget announcement of relevance to corporates - 14-November-1996
- Out of the red : Commercial debt : unforgiven implications - 01-May-1996
- Commercial debt : unforgiven implications - 01-April-1996
- Commercial debt: unforgiven implications - 01-April-1996
- Corporate tax developments - will they ever end? - 08-March-1996
- Annual update : a review of important legislative changes, tax cases and rulings - 28-September-1995
- Capital gains tax - corporations law amendments - 01-June-1995
- Fool's gold - the new share value shifting provisions - 17-May-1995
- How Long Is The Fuse and How Big is the Bomb? - A Review of Section 160ZZT - 01-December-1994
- Offshore perspectives: your client's tax horizons. Part 4: a foreign partner or parent - 01-April-1994
- Offshore perspectives: your client's tax horizons. Part 2: working abroad - tax issues for individuals - 01-February-1994
- Offshore perspective: your client's tax horizons. Part 1: foreign portfolio investments - 01-December-1993
- Dealing at arm's length - the Commissioner shows his hand - 01-January-1993
- Limitations on the transfer of capital losses - 01-January-1990
- Self-assessment - current state of play - 01-January-1990
- Effective remuneration planning - 01-January-1989
- Fringe benefits remuneration restructuring - 01-January-1986
Click here to expand/collapse more articles by Ken SPENCE.
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© 1996-2019 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.