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Recent Tax Rulings - March 2003 workshop

Published on 18 Mar 2003 | Took place at AMF Centre, Glenside , SA

This seminar included a tax update, a discussion of two recent tax rulings - TR 2002/18 and TR 2002/19, and an update of draft GST rulings.

Individual sessions

February 2003 developments

Author(s):  Nikki HASSOUROS This presentation covered all tax changes that occurred over the previous month.

Materials from this session:

Part IVA Rulings - TR 2002/18 and TR 2002/19

Author(s):  Brett ZIMMERMANN These tax rulings highlight the application of Part IVA of the ITAA 1936 to deny tax benefits associated with tax avoidance schemes.

TR 2002/18: INCOME TAX: HOME LOAN UNIT TRUST ARRANGEMENT
- examines arrangements where a taxpayer acquires a residential property through a unit trust and seeks to claim interest deductions for what is essentially private expenditure
- illustrates how Part IVA will apply to strike out tax benefits resulting from this arrangement.

TR 2002/19: INCOME TAX: LICENCE ARRANGEMENTS FOR INTELLECTUAL PROPERTY - DIVISION 40 - TAX AVOIDANCE SCHEMES
- examines arrangements under which a taxpayer obtains tax deductions under Division 40 in connection with the commercialisation of intellectual property where the taxpayer has little or no financial exposure to its success or failure
- illustrates the application of Part IVA to these arrangements.

Materials from this session:

GST Update - March 2003

Author(s):  Kristian THOROUGHGOOD This presentation provides a brief update of draft GST rulings.

Materials from this session: