The Australian Tax Forum, published an article about the Full Federal Court decision about the Financial Synergy Holdings Pty Ltd v FCT case – entitled: “ Clash of the deeming provisions: pre‑CGT concessions, tax consolidation and policy in the Federal Court”. This was in Volume 31 (2106) and was written by: Carlos Barros, Eu‑Jin Teo and Sarah Hinchliffe (authors from the profession, Melbourne University and Harvard, respectively). Though this was published some time ago, it remains of current interest.

See below for an abstract of the article and the full article.

FJM 10.11.19

[Tax Month – October 2019]

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