Optimum outcomes: Part 1 - Overview

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Published on 01 Aug 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Some prominent tax professionals believe a factional group within the ATO is the force behind recent attacks on certain tax-effective financing arrangements, and this belief stems from the Spotless decision and that Treasury and the High Court are behind them. With this cautionary observation, the author begins a five part series of articles dealing with clients' tax effective personal financing. This first part takes an introductory look at the broader issues of tax-effective financing for individuals, which may be summarised as reducing personal private debt to a minimum investment or tax-deductible debt.

Author profile

Robert Richards

Robert practices as a solicitor specialising in providing revenue, trust, superannuation and corporate law advice to high net worth individuals, corporations, accountants, other solicitors and the bar. He is regularly involved in the carriage of tax litigation involving matters heard by the High Court (for example the Bamford matter), the Federal Court, and the Administrative Appeals Tribunal. Prior to practising as a solicitor he was a partner of an international firm of accountants. - Current at 25 June 2009

More by Robert RICHARDS

Employee share schemes - 28-January-2015
Deemed dividends update - 15-July-2014
Taxation and divorce, part 2 - 14-April-2014
Tax implications of divorce - part 1 - 11-February-2014
Tax implications of temporary residency - 10-September-2013
Principal place of residence and exemption from land tax - 11-June-2013
Decision limits primary production exemption to land tax. - 08-March-2013
Trusts and arm's length income - the Allen's Asphalt case. - 23-September-2011
Futuris case - does it limit taxpayers? - 10-November-2008
Structure of the tax law and the Fowler decision. - 02-May-2008
Taxation of trust income puzzle still not resolved. - 24-April-2008
Word Investments case : interpretation of tax law. - 30-November-2007
Handling a tax dispute - drafting the objection and negotiating a solution paper - 24-May-2007
Does the AAT (at least in tax matters) need review? - 01-December-2006
Frustration at structural problems with the ITAA 1997 - PSI rules as example. - 17-November-2006
Super reforms: beware of a death duty trap. - 29-September-2006
Funding of litigation. - 08-September-2006
Unit trusts and present entitlement. - 15-August-2006
NSW Budget concessions and GST risks. - 26-June-2006
Unit trusts and present entitlement: danger lurks? - 10-November-2005
Objections to assessments: apply the KISS principle. - 23-September-2005
What's next for service trusts? - 13-May-2005
Amendment of grounds of objection - 01-August-2003
Inside the Hart Case - 01-June-2003
Alienation of personal services income and Pt IVA - 01-April-2003
Indigenous barristers trust - 01-March-2003
Taxing times - 01-December-2002
Third person recoveries - 01-August-2002
Alienation of personal services income tax amendment - 01-November-2001
Controller shareholder arrangements under attack - 01-October-2001
Family law agreements are not immune to tax - 01-September-2001
Taxing times - 01-August-2001
Do trusts have a future? But do you trust the future? - 01-August-2001
Uncertainty in wake of entity taxation's demise - 01-April-2001
Tax disputes - code of settlement - 01-March-2001
Solicitors can fall foul of the tax law - 01-February-2001
Tax reform brings more complexities - 01-December-2000
Taxing times - 01-December-2000
What is a Non-Fixed Trust? - 23-November-2000
Taxing times - 01-November-2000
Capital Gains Tax relief available to small business - 01-November-2000
Employee share acquisition schemes can be CGT effective - 01-October-2000
Taxation Office rulings: public and private - 01-September-2000
Taxing times - 01-September-2000
Tax reform - there's more on the way - 01-August-2000
The end of the Pitt Street farmer - 01-July-2000
Alienation of personal service income - 01-June-2000
Slipping through the cracks and the Mareva Injunctions - 01-May-2000
Avoiding legal risks as taxpayers hunt for shelter - 01-June-1999
Taxing times: : Professional privilege and 'agressive tax planning'; Invalidity payments; Defamation payments; Fringe benefits tax; Share trading - 01-March-1999
Deductibility of payroll tax| Subdivision: infrastructure costs| Work related expenses audit program| Sign on fees - 01-November-1998
Tax Office rulings - retirement from a partnership| Tax administration| FBT and the meaning of entertainment - 01-October-1998
Costs of travel to and from work| Determination of a beneficiary's share of the net income of a trust estate| Deduction after cessation of business - 01-September-1998
Notices under secvtion 264A - penalties and defences - 01-September-1998
Beware of relying on tax office practice - 01-August-1998
Capital gains tax - time of making a contract - 01-June-1998
Roll-over relief: deferring capital gains tax - 01-June-1998
Optimum outcomes: Part 5 - Property management strategies - 01-June-1998
The alienation of income - 29-May-1998
Section 108 - debt forgiveness - 01-May-1998
National Speakers decision - a letter - 27-February-1998
Taxing times: defining employees and contractors - 01-February-1998
Transfer pricing - 01-December-1997
The stock market and investors - 01-December-1997
Taxation of charities - 01-December-1997
Ruling requests - 01-December-1997
Taxing times: deductibility of franchise fees - 01-November-1997
Deductibility of franchise fees - 01-November-1997
Negligence and general advice - 01-October-1997
Taxing times: Barwick and the literal view; Taxation of charities; Football club exemptions; Compensation to the Aboriginal community - 01-September-1997
Commencement of the new act - 01-August-1997
Charter begins operation - 01-August-1997
Report card on tax changes: for better or worse? - 01-July-1997
Practical tax - 22-May-1997
Practical interpretation of the tax law - 22-May-1997
Taxation of Contractors - 27-March-1997
On your bike - the push for contracts - 01-March-1997
Taxation of Contractors - 27-February-1997
In practice: Confronting the system: Part 3 : Appeals and litigation - 01-October-1996
In practice: Confronting the system. Part 2 : Objections, settlements and payment of tax - 01-September-1996
Confronting the system, Part 1: the dispute - 01-August-1996
Confronting the system, Part 1: the dispute - 01-August-1996
Deemed dividends: advances, loans & excessive remuneration - 15-May-1996
Taxing times - 01-March-1996
Taxing times - 01-February-1996
Interest deductions after Roberts and Smith| Interest Deductions after TR 93/D38: QUO VADIS| The implications of Coles Myer finance| The 1993 Federal Budget Update - 30-September-1993

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