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Substance versus form: the ATO approach: 1

Published on 19 Mar 97 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This convention paper refers to the repeated references to 'form and substance' by the High Court in FC of T v Spotless 96 ATC 5201 which have raised questions of the interplay between the form of a transaction or provision and its substance.

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.
 
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