Source: Taxation In Australia Journal Article
Published Date: 1 Jun 2005
The Full Federal Court [2005] FCAFC 39 has delivered its judgement in an appeal from Spender J's decision in Ramsden v FCT [2004] FCA 632. The principal issue for determination in the appeal was whether the respondents validly and effectively disclaimed their entitlement to a share of the income in the Steve Hart Family Trust such that no liability to tax should be imposed on the respondents under s 97 of the ITAA 36 for the year ended 30 June 1996.
More by Luke Fullagar
Tax Case: Trust losses remain idle - Journal 01 Nov 2004
Tax Case: A Bet Each Way - Journal 01 May 2004
Tax Case: The search for the Holy Grail - Journal 01 Feb 2004
Tax Case - You can't have your cake and eat it too - Journal 01 Aug 2003
Tax Case 1 - Journal 01 Feb 2003
Commercial Nominees - Journal 01 Aug 2001
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags