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Osborne v FCT: the lost opportunity?

Published on 01 Aug 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Federal Court in Osborne examined the general anti-avoidance provisions of the ITAA 1936, but "deprived" taxpayers and their advisers of some additional guidance as to the operation of these provisions and the nebulous personal services income doctrines.

Author profile:

Julie Cassidy
Julie is a Professor of Law, Auckland University of Technology, Taxation Law and Policy Research Institute, Monash University. Current at 01 May 2014 Click here to expand/collapse more articles by Julie CASSIDY.
 
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