This presentation 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.
Source: New South Wales
Published Date: 23 Oct 2013
This presentation covers:
Individual Session
Details
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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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