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Tax Cases - QT-pie in Streamland: No Fairytale Ending

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

In the decision of Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation [2003] FCAFC 138 (25 June 2003), the Full Court of the Federal Court upheld the decision of Cooper J at first instance in Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation [2002] FCA 1274 (17 October 2002). The case considered whether there was a franking credit streaming arrangement within the meaning of Part IVA (and specifically, s 177EA) of the Income Tax Assessment Act 1936.

Author profile:

Colin Tan CTA
Senior Manager, Taxation Services, RSM Bird Cameron, Melbourne. Current at 01 February 2009 Click here to expand/collapse more articles by Colin TAN.
 
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