Cross examination: Through a Spotless glass, darkly
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Published on 01 Feb 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A discussion of the High Court decision of the Spotless Services case.
Author profiles
Prof Richard Vann CTA
Richard Vann, CTA 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. Updated by Kathy Xu for 6th VIC Tax Forum - Current at 07 May 2018More by Richard J VANN
- Justice Graham Hill Memorial lecture – In defence of the income tax paper - 13-March-2019
- Multilateral instrument and treaties paper - 21-September-2017
- What is happening with BEPS and other elements of international taxation? paper - 18-May-2017
- Tax treaty developments paper - 09-October-2014
- BEPS: The future of Australian and international taxation or the end of the corporate income tax? paper - 05-August-2014
- BEPS: OECD perspective paper - 19-February-2014
- Tax base erosion - What is likely to be the Australian legislative response going forward? paper - 23-October-2013
- Tax base erosion - Emerging and likely developments paper - 18-September-2013
- Treaty benefits and taxation of partners in limited partnerships holding shares in mining companies - 10-July-2013
- Hill on tax treaties and interpretation - 01-June-2013
- Practical implications of Australia’s recent tax treaties paper - 19-May-2011
- Never-ending tax reform and financial services - 01-April-2011
- Never ending tax reform and financial services paper - 10-February-2011
- OECD 2010 paper - 22-September-2010
- Bamford in the High Court: Short and sweet - 01-May-2010
- Practical issues arising from Bamford paper - 17-September-2009
- Property investment and tax treaties paper - 12-September-2007
- Origins of concepts and expressions used in the OECD Model and their adoption by States. - 01-November-2006
- Current tax treaty issues related to interpretation paper - 27-October-2005
- Tax case: Losses lost due to lack of control - 01-July-2005
- Tax Case: Our mutual friend gives clubs and cooperatives a dickens of a hiding - 01-April-2004
- Australia's New Treaty Policy: Noise or music? seminar paper - 22-July-2003
- Australia's Policy on Entity Taxation - 01-February-2001
- Australia's policy on entity taxation - 01-January-2001
- Entity taxation policy and design features - 09-November-2000
- Foreign investment rules - 28-April-2000
- Report of Australia's business tax review and the government's response - 04-October-1999
- Internationalisation of Imputation - 30-July-1999
- Case study: Rulings need a refit - 01-October-1998
- Case study: Stretcher case - 01-September-1998
- The new definition of dividend - 06-August-1998
- Case study: Exhausts - 01-August-1998
- Case study: CGT's new measure - 01-July-1998
- Case study: Fare go - 01-June-1998
- Case study: Come back, 108!: all is forgiven - 01-May-1998
- Loss of prestige - 01-May-1998
- Case studies: Depreciation - 01-April-1998
- Case study: Musician's records were off-key - 01-April-1998
- Agenda for tax reform - 01-November-1997
- Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
- Taxation treaties - in the shadow of Thiel - 08-July-1997
- Case study: Retro grade - 01-May-1997
- Cross examination: Income diversion; the Result in Radilo - 01-March-1997
- Cross examination: Public entities ownership - 01-February-1997
- Cross examination: Through a Spotless glass, darkly - 01-February-1997
- Five FBT frictions. 1. The childcare exemption; 2. Discount dining out; 3. Recent case law - 01-December-1996
- Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee - 01-November-1996
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- Cross examination: forfeit deposits: guys and dollars; Compensation payments; Frequent flyer tax grounded - 01-August-1996
- Cross examination: contentious tax issues: Premium on goodwill; Three bites of the cherry; Goodwill ups and downs - 01-July-1996
- Cross examination : premium on goodwill| Premium on goodwill - 01-July-1996
- Developments in international tax law seminar paper - 14-June-1996
- Cross examination : taken on trust; transfer of losses; CGT and loan guarantees - 01-June-1996
- Cross examination : frank account of debt dividends - 01-May-1996
- Cross examination - 01-April-1996
- Cross examination : contentious tax issues - 01-March-1996
- Cross examination : Sun sets on Sunrise - 01-February-1996
- Cross examination : Spotless and sunset sets on sunruse - 01-February-1996
- Cross examination : guidance draft ducks issues - 01-December-1995
- Cross examination : next move in FCT v Rowe - 01-December-1995
- Cross examination : warranty case warrants care - 01-December-1995
- Tax Law Improvement : are we on the right track ? - 13-September-1995
- Tax treaties in the 1990s - 24-August-1995
- IMPROVING TAX LAW IMPROVEMENT: AN INTERNATIONAL PERSPECTIVE - 01-January-1995
- The Fletcher's and World Book cases - 01-August-1992
- The self-assessment amendments - 01-July-1992
- The New Zealand imputation system: a comparison with Australia - 01-June-1989
- The background and policy of the Australian international accruals regime - 01-January-1989
- International developments in tax reform. Have we seen the end of major tax reforms in Australia or do reforms in other countries suggest that further measures are likely to be introduced here? - 01-December-1988
- International developments in tax reform - 01-January-1988
- How Business Tax Planning Operates: Arbitrage, Imputation and International Investment - 01-January-1988
- A examination of the imputation system in the context of the erosion of the company tax base - 01-January-1987
- The foreign tax credit and reform of international taxation - 01-January-1986
- The boundaries of the capital gains tax - 01-January-1986
- International implications of imputation - 01-January-1985
Click here to expand/collapse more articles by Richard J VANN.
Robert Allerdice
More by Robert Allerdice
- Dividend access shares and s 177E of Pt IVA: What does TD 2013/D5 say? - 01-September-2013
- A frank assessment – TR 2012/5 and s 254T of the Corporations Act 2001 - 01-September-2012
- The curious case of the consolidation counterfactual - Macquarie - 01-March-2012
- Trust streaming post-Bamford - 01-February-2012
- Upping the ante on the anti-avoidance provisions? - 01-April-2011
- The latest changes to the small business CGT concessions - 01-May-2009
- Interest Deductibility Recent Tax Cases & Rulings seminar paper - 21-February-2003
- Recent important developments - 17-May-2002
- Consolidations - Losses - 03-April-2001
- Tax Tips - 01-April-2001
- Technical News - 01-April-2001
- Technical News - 01-March-2001
- Contributions to and distributions from non-fixed trusts - 17-February-2001
- Contributions to and distributions from non-fixed trusts - 01-February-2001
- Technical News - 01-December-2000
- Contributions to and distributions from non-fixed trusts - 09-November-2000
- Superannuation: Further update on superannuation - 01-October-2000
- CV for Robert Allerdice - 01-August-2000
- Bibliography for Superannuation - 01-August-2000
- Superannuation: recent developments - 01-August-2000
- Superannuation - 26-May-2000
- Selected tax cases of 1999 - 11-November-1999
- Top Cases that Influenced the Tax World in 1998/1999 - 07-May-1999
- The top four tax cases of 1997-1998 - 29-May-1998
- The top four tax cases of 1997-1998 - 29-May-1998
- Case Study: $42 million nabbed; Don't fence me in - 01-February-1998
- Case study: Follow that cab!; Tax agent knuckled in audit action - 01-October-1997
- Tax agent knuckled in audit action - 01-October-1997
- Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
- Income Tax Assessment Act 1997 - 12-June-1997
- Case study: Hong Kong 'Flu - 01-June-1997
- Tax in Review: Smoke and mirrors - 01-June-1997
- Cross examination: Public entities ownership - 01-February-1997
- Cross examination: Through a Spotless glass, darkly - 01-February-1997
- Income Tax Assessment Act 1997 - 01-January-1997
- Income Tax Assessment Act 1997 - 01-January-1997
- Fallout from Energy Case - 01-September-1996
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- In practice: Not so super - 01-September-1996
- Review of current developments in tax losses - 24-May-1996
- Promises and problems...taxation policy in transit - 01-May-1996
- If the operation of an exemption will always give rise to a tax benefit, how is it possible to rationalise the application of Part IVA? - 01-April-1996
- Commentary - 01-April-1996
- Golden chance - taxation implications of property development - 17-May-1995
Click here to expand/collapse more articles by Robert Allerdice.
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