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15 Dec 088 Revised Decision Impact Statement - McNeil

The ATO has released a revised Decision Impact Statement in relation to the High Court decision in FCT v McNeil [2007] HCA 5; 2007 ATC 4223; 64 ATR 431. The revised Statement considerably expands on the implications of the case as it applies to a number of different types of rights, and also comments on the amendments made by Tax Laws Amendment (2008 Measures No 3) Act 2008 , Schedule 1, with application to rights issued on or after 1 July 2001. Comments on the revised Statement are due by 29 January 2009.

For a copy of the revised Decision Impact Statement, go here.

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