Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2009

Case-law developments in section 8-1

Published Date: 10 Oct 2009

 

In the past year there have been some potentially landmark developments in the interpretation of section 8-1 of the Income Tax Assessment Act 1997 (C'th). This presentation analyses the implications of recent decisions in Malouf, Day, Spriggs & Riddell, St George and others and answers:

  • whether there are any new principles emerging?
  • is there a new test to satisfy the positive limb?
  • has the capital exclusion been expanded?
  • how wide should the factual survey be to provide a context for the outgoing?
  • what are the trends and likely appeal outcomes?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Download

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. 

Copyright Statement

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

Miscellaneous 2009

Share this page