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Section 8-1: Making certain that you receive what you are entitled to paper


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 have been interpreted and applied by the ATO and by the Courts since 1997 including consideration of:

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

Author profile:

Allan Blaikie CTA
Allan Blaikie FTIA joined Clayton Utz in 1986, and heads the firm’s taxation team. With 30 years’ experience (including over a decade as a chartered accountant), Allan’s advice is highly valued by leading Australian and international companies in the financial services and property sectors, as well as those in manufacturing and distribution. Allan has served on numerous Taxation Institute and government committees, is a frequent speaker at industry events, and has also published and lectured extensively. Current at 06 May 2009 Click here to expand/collapse more articles by Allan W BLAIKIE.

This was presented at 21st National Convention: Beyond the Sea.

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Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

Author(s):  Allan W BLAIKIE

Materials from this session:

Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:

The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

Materials from this session:

The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

Materials from this session:

CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

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