Miscellaneous 2003

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

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2003

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.

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Miscellaneous 2003

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