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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.

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Author Photo - David Russell CTA-Life
David Russell CTA-Life
David commenced legal practice in 1974. He is admitted to practise in Australia, England and Wales (Lincoln’s Inn), the Courts of the Dubai International Financial Centre, New York (as a Legal Consultant), New Zealand and Papua New Guinea. He was appointed Queen’s Counsel in 1986. David has acted for Commonwealth and State Governments as well as individuals and corporations and was the President of The Tax Institute from 1993 to 1995. Current at 01 October 2014 Click here to expand/collapse more articles by David RUSSELL.
 

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

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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

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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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