TR 94/D9: good law and Fletcher's case| TR 94/D10: Coles Myer Finance| TR 94/12: tax on terminations

• Tax Case: Quiet Texan drawl puzzles Commissioner - 01-September-2004
• Tax Case - Mochkin arrives at the Emerald City - 01-July-2003
• Tax Case - Taxpayers given second chance - 01-July-2003
• Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
• Case study: ATO on a roll; Clear water for Rowe; the Defect in Steele - 01-July-1997
• Case study: Hong Kong 'Flu - 01-June-1997
• Cross Examination: Dusting Off the Old NZ Relations - 01-May-1995
• Cross Examination: New Penalty Procedures - 01-May-1995
• Superannuation Developments - 01-May-1995
• Cross Examination: Deductions After Cessation of Business - 01-April-1995
• Cross Examination: Access to ATO Documents - 01-April-1995
• Cross Examination: Late Lodgment Penalties - 01-April-1995
• ERA Decision - Note Financing - 01-March-1995
• AAT Mines a Vein of Feasibility Expenses - 01-March-1995
• Proposed ESAS Amendments - 01-March-1995
• Share value-shifting transactions| Employee share acquisitions| Six important developments - 01-July-1994
• Setback for taxpayers on advance rulings| New dividend franking system| Non-compulsory uniforms| Investment allowance - 01-May-1994
• Grouping for quarterly corporate tax payments| Entertainment expenses: FBT| Unidentifiable shares: TR 94/10 - 01-April-1994
• New regime for taxing financial arrangements| The proposed SGC changes| The "heritage" rebate - 01-March-1994
• Payroll tax and fringe benefits| Distributions from trusts| FBT on loans and taxi fares - 01-February-1994
• The Budget outcome - what's revised, what's not| Changes to imputation| Recognising interest income - 01-December-1993
• Deductibility of legal expenses| Interest deductibility| Occupational clothing rules - 01-November-1993
• Fringe benefits tax and non-deductible benefits| FBT and employees' domestic travel| Draft ruling on transfer pricing - 01-October-1993
• Parking the FBT in a no standing zone| Super funds. The prohibition on acquiring assets from members| And now, transitional super arrangements - 01-September-1993
• Commissioner's priority for unpaid tax| Changes to superannuation rules - 01-August-1993
• Coles Myer - the aftermath| Calculating the penalties under self-assessment - 01-July-1993
• Cross examination - 01-June-1993
• Cross examination - 01-February-1993

Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Freehills. He is former NSW State Chairman and currently a Member of National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at events for The Tax Institute and has written many articles in Australian and overseas journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 17 May 2013
Click here to view more articles by Graeme S COOPER.