Miscellaneous 2007

Some implications of the McDermott case for the ATO

Source: National

Published Date: 16 Mar 2007

 

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The Commissioner’s loss on appeal to the Full Federal Court in McDermott Industries (Aust) Pty Ltd v. FC of T 2005 ATC 4398; (special leave to appeal to the High Court was refused, [2005] HCA Transcripts 1043) gives rise to a raft of interpretational problems for the ATO. This paper discusses a few of the more obvious of those problems.

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Some implications of the McDermott case for the ATO

Author(s): Roger Hamilton

Details

  • Published By: Roger Hamilton
  • Published On:16 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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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