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Consolidation in the Courts paper

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Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • alternative judicial approaches to interpreting legislation
  • recent cases on interpretation of tax legislation, including Hastie Holdings
  • how a court is likely to approach Part IVA in the context of tax consolidation.

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at 4th National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

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Less than the sum of the parts: Tax losses of consolidated groups

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Tax consolidation – Financial services

Author(s):  Tony STOLAREK

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Consolidation: Leaving – The sting in the tail

Author(s):  Hayden BENTLEY

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Consolidation in the Courts

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

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