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Some implications of the McDermott case for the ATO paper


The Commissioner’s loss on appeal to the Full Federal Court in McDermott Industries (Aust) Pty Ltd v. FC of T 2005 ATC 4398; (special leave to appeal to the High Court was refused, [2005] HCA Transcripts 1043) gives rise to a raft of interpretational problems for the ATO. This paper discusses a few of the more obvious of those problems.

Author profile:

Roger Hamilton
Roger is a Barrister practising at Ground Floor Wentworth Chambers. He specialises in revenue law, particularly international tax law, as well as income tax, CGT, state duties and taxes. Roger’s experience in law has involved government, academic and private practice as a solicitor and at the Bar. Current at 30 August 2011 Click here to expand/collapse more articles by Roger HAMILTON.

This was presented at 22nd National Convention: Tackling Tax.

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