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  Miscellaneous 2006

Section 8-1: Making certain that you receive what you are entitled to

Source: New South Wales

Published Date: 6 Apr 2006

 

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Section 51 has been one of the most litigated provisions of our tax legislation. In 1997 it was replaced by section 8-1. This paper covers how these provisions have been interpreted and applied by the ATO and by the Courts since 1997 including consideration of:

  • general deductibility - what has happened since 1997?
  • demarcation or boundary issues with the remainder of the legislation
  • timing of deductibility issues
  • purpose and when it becomes relevant
  • how does all this fit with the Consolidation Regime?
Author(s)

Individual Session

Update on Section 8-1

Author(s): Mark Friezer , Allan W Blaikie
Materials from this session:

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Details

  • Published By: Allan W Blaikie
  • Published On:6 Apr 2006
  • Took place at:Hilton Hotel, Sydney

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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Miscellaneous 2006

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