Miscellaneous 2021

Section 100A: The case that needs to run

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2021


The meaning of ordinary family or commercial dealing in s 100A is unclear. This article demonstrates that the reasons for decision of Hill and Sackville JJ in Prestige Motors point the way to the meaning of the phrase " it gives rise to a dominant purpose test. However, the task for taxpayers is not simple because s 100A was intended to have a broad application; to that end, the dominant purpose test will only be considered after tax avoidance has been presumed.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Adam Craig
  • Published On:1 Feb 2021

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2021

Share this page