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

Author(s): Michael Flynn , Aldrin De Zilva

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Consolidation Corporate tax 2013

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