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Handbury Holdings case: an unhappy saga.

Publication date: 09 Dec 09 | Source: CCH TAX WEEK

Issue: Issue 47 2009

Pages: pp. 1-5

The Full Federal Court recently delivered judgment in Handbury Holdings Pty Ltd v FC of T 2009 ATC 20-136. This case had been on appeal from the first instance decision of Kenny J. The Full Federal Court found in favour of the Commissioner and held that an "entity's net assets" were to be assessed just before the moment of deconsolidation for the purposes of Div 711 of ITAA 1997, thereby affirming the decision of Kenny J.

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Author profile

Prof Bob Deutsch CTA
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
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