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Update on Section 8-1 paper

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Section 51 has been one of the most litigated provisions of our tax legislation. In 1997 it was replaced by section 8-1. This paper covers how these provisions been interpreted and applied by the ATO and by the Courts since 1997 including consideration of:

  • general deductability - what has happened since 1997?
  • demarcation or boundary issues with the remainder of the legislation
  • timing of deductability issues
  • purpose and when it becomes relevant
  • how does all this fit with the consolidation regime?

Author profile:

Mark FRIEZER
Mark specialises in tax law with Clayton Utz. Working with mergers and acquisition specialists, he provides advice on tax structuring for business combinations. In this context, Mark advises on issues such as scrip for scrip relief, demergers, and the new tax consolidation rules. He has a detailed knowledge of the taxation of financial instruments and transactions, corporate tax, trust taxation, capital gains tax, treaties and consideration of reform of business tax issues.
Current at 11 April 2007 Current at 09 March 2009 Click here to expand/collapse more articles by Mark FRIEZER.
 

 

This was presented at Manoeuvring the Maze: Tax Forum .

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