In the past year there have been some potentially landmark developments in the interpretation of section 8-1 of the Income Tax Assessment Act 1997 (C'th). This paper analyses the implications of recent decisions in Malouf, Day, Spriggs & Riddell, St George and others and answers:
Michael Clough FTI
Michael is a Partner at King & Wood Mallesons and has over 30 years experience advising Australian and foreign-owned corporate groups on income tax issues which arise in the capital and debt markets and in merger and acquisition transactions. Michael has also conducted on behalf of his clients numerous tax appeals and other related proceedings in the State, Federal and High courts. Current at 22 April 2014
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