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Tax Case: Morchkin v Commissioner of Taxation (2002) FCA 675

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.

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Denis BARLIN
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