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Case-law developments in section 8-1 paper

Published on 10 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

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:

  • whether there are any new principles emerging?
  • is there a new test to satisfy the positive limb?
  • has the capital exclusion been expanded?
  • how wide should the factual survey be to provide a context for the outgoing?
  • what are the trends and likely appeal outcomes?

Author profiles:

Author Photo - Michael Clough FTI
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 Click here to expand/collapse more articles by Michael CLOUGH.
 
Ged O’SHAUGHNESSY
Ged works for Mallesons Stephen Jaques.
Current at 5 July 2009

This was presented at 48th Victorian State Convention.

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