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Problems with Consideration

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Published on 19 Nov 97 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: Should Consideration include liabilities?; Problems arising with 160ZD(2); How strong must nexus be with particular acquisition or disposal?

Author profile

Zorach Diskin
Zorach is a Principal in the International Tax Services Group of Ernst & Young. For over 10 years he has advised major Australian and foreign multinationals on the tax implications of cross border investments. Prior to joining the profession Zorach was with the ATO where he spent five years in the ATO's Policy and Legislation Division. Much of that time he was engaged in developing the CFC measures. Since joining the profession Zorach has also been involved with the Tax Office's National Tax Liaison Group Foreign Source Income Sub-Committee. - Current at 01 August 2004
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This was presented at Capital Gains Tax Masterclass .

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Problems with Consideration

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