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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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