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.
Julie is a Professor of Law, Auckland University of Technology, Taxation Law and Policy Research Institute, Monash University.
- Current at
08 November 2012