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Substance V. Form - The ATO approach


This seminar paper covers a brief comparison of the United States and Australia and then works through a case study based on 'Spotless'.

Author profile:

Michael D'Ascenzo
Michael was appointed to the Foreign Investment Review Board with effect from 2 January 2013. Michael is recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed corporate values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he was awarded the Chartered Accountants’ Federal Government Leader of the Year. Michael is currently also a non-executive director of Australia Post and a member of the Clean Energy Regulator, as well as an adjunct professor at UNSW and a professorial fellow at the University of Melbourne Current at 29 July 2016 Click here to expand/collapse more articles by Michael D'ASCENZO.

This was presented at 13th National Convention.

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Individual sessions

Trust Losses

Author(s):  Mark LEIBLER

Materials from this session:

Utilisation of Tax Losses

Author(s):  Michael LONGES

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Substance versus form: the ATO approach: 2

Author(s):  David RUSSELL

Materials from this session:

Current income tax and CGT issues for trusts

Author(s):  Rodney ROSENBLUM

Materials from this session:

Practical issues: settling audits and contesting assessments

Author(s):  Rob O'CONNOR,  Liz PETERSEN

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Timing issues and derivation of income

Author(s):  John DAVIES

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Trends in taxes on employee benefits

Author(s):  Andrew PURDON

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Part IVA: where to draw the line

Author(s):  Michael CARMODY

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Part IVA: The Spotless Case

Author(s):  John EMMERSON

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The vulnerability of a professional adviser

Author(s):  Michael HILL

Materials from this session:

The new R & D regime: 1996 changes to the tax concession

Author(s):  Martin FINN

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Tax issues for privatisation

Author(s):  Anthony PROCTOR

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