This paper 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.
Consolidation
Corporate tax
2013
Have the courts settled how tax consolidation is to be interpreted and applied?
Source: Victoria
Published Date: 10 Sep 2013
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
Materials from this
session:
Details
- Published By: Michael Flynn KC, CTA-Life, Aldrin De Zilva CTA
- Published On:10 Sep 2013
- Took place at:RACV Club, Melbourne
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Tags
Consolidation
Corporate tax
2013
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