Published on 01 Aug 02
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The decision in Mochkin v Commissioner of Taxation (2002) FCA 675 involved:
- the question of whether personal services income was being diverted to interposed entities;
- the application of Part IVA of the 1936 Act to purported personal services arrangements; and
- administrative matters involving the validity of determinations under Part IVA of the 1936 Act.
Click here to expand/collapse more articles by Denis BARLIN.