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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:

Michael CLOUGH

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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