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FCT v Mochkin: The fiction of 'personal services income'

Published on 25 Mar 2003 | Took place at Seminar Room, Allens Arthur Robinson, Melbourne , VIC

In FCT v Mochkin the Full Federal Court found that the general anti-avoidance provisions of Part IVA did not apply to arrangements set up by a taxpayer to conduct a stockbroking consultancy business. The Court's findings provided an important decision on the application of Part IVA to 'personal services income'.

This seminar considered the consequences of the decision in relation to:
- what is 'personal services income'
- how Part IVA applies to the derivation of personal services income
- the principles in Tupicoff
- insolvency planning v tax planning
- whether benchmark salaries are required
- how schemes under Part IVA are to be determined
- what constitutes objective evidence of purpose
- the creation and maintenance of records
- when the commissioner can change tax benefits.

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Individual sessions

Case Notes on FCT v Mochkin

Author(s):  Michael BEARMAN This is a technical paper on the facts and findings of the decision.

Materials from this session:

Commentary on FCT v Mochkin

Author(s):  Simon MATTHEWS Simon Matthews, who was involved in Mochkin and other personal services income cases, provides commentary, particularly in relation to the wider implications.

Materials from this session: