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.
Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. Current at 02 June 2015
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