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Tax cases: Commissioner wins on Part IVA but loses other tax arguments Commissioner of Taxation v Consolidated Press Holdings Property Ltd

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Published on 01 Dec 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines the results of the Consolidated Press Holdings Property Ltd v Commissioner of Taxation (98 ATC 5009) case. Twelve appeals were brought by the Commissioner of Taxation. Two concerned the operation of Part IVA of the ITAA 1936 and the remainder related to the operation of the dividend stripping provisions of the ITAA and a debt defeasance transaction.

Author profile

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 18 May 2004
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