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Case study: ATO given out on nil; Batteries jolt for gross-ups ruling

Published on 01 Sep 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The umpires have dismissed the Commissioner's innings on taxable income assessments - and they have called a no-ball on IT 2683, too

Author profiles

James Pettigrew ATI
James is a Partner in the Sydney office of Deloitte. He advises on a wide range of corporate tax matters for clients primarily in the finance, infrastructure, property and funds management sectors. He has presented for the Tax Institute and the Institute of Chartered Accountants in Australia, and he has lectured in the University of Sydney Masters Degree Programme. - Current at 06 February 2014
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Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 11 July 2019
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GREENWOOD & FREEHILLS
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Robert Allerdice
Photo of author, Robert Allerdice
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Tricia HO
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