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A hard rain's gonna fall: Life after the Orica decision


Topics include: background and summary of high court decision, including the decisions of Justice Gummow, Justice Callinari, Brennan CJ; capital gains ramifications of the Orica decision: debt defeasance, and scope of the decision.

Author profile

Michael Clough FTI
Photo of author, Michael CLOUGH Michael is a Partner at King & Wood Mallesons and has over 30 years experience advising Australian and foreign-owned corporate groups on income tax issues which arise in the capital and debt markets and in merger and acquisition transactions. Michael has also conducted on behalf of his clients numerous tax appeals and other related proceedings in the State, Federal and High courts. - Current at 30 August 2017
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This was presented at CGT Still Crazy After All These Years .

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Life after the Orica decision

Author(s):  Michael CLOUGH

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