Consolidation Corporate tax 2013

Have the courts settled how tax consolidation is to be interpreted and applied?

Source: Victoria

Published Date: 10 Sep 2013


This presentation examines the decisions handed down since the introduction of tax consolidation to determine how the courts have dealt with tax consolidation legislation. It also explores the themes and principles that can be taken from those decisions including in relation to the core rules.

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Individual Session

Have the courts settled how tax consolidation is to be interpreted and applied?

Author(s): Michael Flynn KC, CTA-Life , Aldrin De Zilva CTA


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Consolidation Corporate tax 2013

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