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Optimum outcomes: Part 1 - Overview
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.