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09 Nov 11 Decision Impact Statement - British American Tobacco

The ATO has published a Decision Impact Statement in relation to the decision of the Full Federal Court in British American Tobacco Australia Services Ltd v. FCT [2010] FCAFC 130; 2009 ATC 20-155. The case concerned the application of Part IVA of the Income Tax Assessment Act 1936 to the particular arrangement entered into by the taxpayer.

At first instance in the Federal Court, Emmett J found that Part IVA of ITAA 1936 applied to the arrangement. An appeal to the Full Federal Court was dismissed. The ATO's view of the decision is that it is consistent with principles established in earlier case authorities relating to Part IVA and the concepts of scheme, tax benefit and dominant purpose.


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