Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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,  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.
Current at 04 January 2011
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