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Cross examination : Sun sets on Sunrise

Publication date: 01 Feb 96 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: Vol 30 no 7

Pages: 374-375

Abstract:
A discussion of the recent Full Federal Court decision in Sunrise Auto Ltd v DFCT. The facts of the case, the first decision and the Full Federal Court decision are outlined in the article.

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Author profile

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith 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, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published. - Current at 14 July 2017
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