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  Miscellaneous 2013

Part IVA - Analysis and statutory construction

Source: New South Wales

Published Date: 21 Nov 2013

 

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This paper covers:

  • the new tax benefit test
  • annihilation versus reconstruction
  • has the relationship between the 3 elements changed
  • the do nothing defence
  • the evidentiary process
  • the EM and its role.
Author(s)

Individual Session

Part IVA - Analysis and statutory construction

Author(s): Harish Ekambareshwar , Eddy Moussa CTA , Caleb Khoo
Materials from this session:

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