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The arm's length test in tax law

Published on 30 Apr 98 by THE TAX INSTITUTE

Topics covered include: the difference between arms length relationships and arms length; does the price determine the relationship or does the relationship determine the price; and armless arrangements.

Author profile

Terrence Murphy QC, CTA
Terry Murphy QC, CTA, has focussed on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 03 August 2017
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This was presented at 33rd South Australian State Convention .

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Individual sessions

The commercial side of the Internet

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Part IVA - Q & A

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Small Business rollover and excemption

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The Arm's Length Test

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Primary Production Investments

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The Reform Proposal for Taxation of Trusts

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DIY Superannuation

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Eucalypt Plantation Investment

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Alienation of Income - The Conflicting Views

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Offshore Investment

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Superannuation - choice of fund

Author(s):  Suzanne MACKENZIE

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Warrents - Maximising Gains / Minimising Losses

Author(s):  Guy COLLISON

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Section 108 - the new Regime

Author(s):  Arlene MACDONALD,  Malcolm WRIGHT

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