2004

Hart's Case - a practical and direct appreach to the issues

Source: New South Wales

Published Date: 8 Jul 2004

 
This seminar series was held on:
- 6 July 2004 at the All Seasons Premier Menzies, Sydney
- 8 July 2004 at the Crowne Plaza, Parramatta.

The ATO's anti-avoidance powers in Part IVA always cast a shadow over any tax planning done for your clients or your business. In recent years there has been more and more activity by the ATO that relies on these anti-avoidance powers.

When the Commissioner can and can't use these powers to strike out a tax benefit is something any tax adviser needs to understand. Last month, the High Court handed down its hotly anticipated judgement in the Hart case. In a shock to many, the High Court decided to strike down a split loan that was cleared by the Federal Court. Why the change? And what does it mean for tax planning?

Interest deductibility Hart and Part IVA

Author(s): Patrick C Gallagher

Details

  • Published On:8 Jul 2004
  • Took place at:All Seasons Premier Menzies, Sydney, and Crowne Plaza, Parramatta

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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