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Q&A - PSI, Part IVA & Mochkin's case - paper, rocks or scissors?

Published on 01 Jun 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In previous Q & A's we have discussed the PSI rules contained in Part 2-42 of the 1997 Act and explained how to satisfy the tests contained in those rules. However, since the decision in Commissioner of Taxation v Mochkin, the Commissioner appears to want to nullify the relevance of the PSI rules.

Author profiles:

Michael PARKER
Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.
Current at 22 October 2007
Click here to expand/collapse more articles by Michael PARKER.
 
Graham WARREN
Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005
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