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Tax tips: Connected but not counted?

Published on 01 Apr 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Determining whether entities are connected can raise some difficult issues. The exclusion of certain connected entities from the maximum net asset value test was recently considered by the Federal Court in White’s case.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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