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Tax cases: lease incentives: the unholy trinity of Myer, Cooling and Montgomery

Published on 01 Oct 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A case of obvious importance for taxpayers in receipt of lease incentives, is the restructuring of these arrangements to ensure that assessability does not follow, as illustrated by certain court decisions.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
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