Miscellaneous 2020

The increasing use and threat of Section 100A

Source: South Australia

Published Date: 25 May 2020

 

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This paper covers:

  • State of the (Tax) Nation on June 11, 1978
  • conspectus of Section 100A
  • what is ordinary family dealing?
  • cases on Section 100A
  • what would Lord Denning have said?
  • ATO's guidance and views.

Individual Session

The increasing use and threat of Section 100A

Author(s): Michael Butler

Details

  • Published By: Michael Butler
  • Published On:25 May 2020
  • Took place at:Online

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 2020

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