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Substance versus form: the ATO approach: 2

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

This convention paper discusses the ATO approach to substance versus form, with a historical perspective, and suggests that the distinction is now of limited relevance and likely to become of even less over time.

Author profile

David Russell CTA-Life
Photo of author, David RUSSELL David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers. - Current at 30 March 2017
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This was presented at 13th National Convention .

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Individual sessions






Trust Losses

Author(s):  Mark LEIBLER

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Utilisation of Tax Losses

Author(s):  Michael LONGES

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Substance versus form: the ATO approach: 2

Author(s):  David RUSSELL

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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

Materials from this session:

Timing issues and derivation of income

Author(s):  John DAVIES

Materials from this session:

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

Materials from this session:

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

Materials from this session:

Tax issues for privatisation

Author(s):  Anthony PROCTOR

Materials from this session:



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