Published on 26 Oct 16
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- COT testing under new Division 167
- modified same business test for consolidated groups
- expanding the concessional tracing in Division 166
- proposed similar business test.
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution.
- Current at
30 November 2020