Tax case: Losses lost due to lack of control
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Publication date: 01 Jul 05
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
On 26 April 2005, the High Court unanimously allowed the Commissioner's appeal from the decision of the Full Federal Court in FCT v Linter Textiles Australia (in liq) (2003) 52 ATR 502. The Commissioner won on a ground which had not been considered in the Courts below, but agreed to pay the costs of the appeal.
Richard is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998-1999), the Review of International Taxation (2002-2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-2007). Most recently he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, and the attribution of profits to permanent establishments. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online.
Current at 05 September 2014
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Anshu is a Senior Associate with Phillips Fox Lawyers.
Current at October 2006
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