Issue of interest - a 185,331,374 Australian dollar question

Article Abstract:

Issues are presented concerning cases of litigation involving disputes between the taxpayer and the tax office. Tax deductions on share sales, and the sale and lease-back of equipment are discussed.

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Taxing times

Article Abstract:

Various court cases regarding tax related expenses of Australian companies are highlighted with reference to the Income Tax Assessment Act 1936. A scheme is to be subjected to Part IVA to enable the relevant taxpayer to obtain a tax benefit in connection with the scheme.

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Taxing times

Article Abstract:

The Administrative Decisions Act enables a person aggrieved by a decision to which the act applies to refer that decision to the Federal Court for review. In this connection the latest cases from the courts are presented.

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