Imputation: death by a thousand cuts

Member Price: $57.00
Non Member Price: $75.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the history behind the introduction of the imputation system and what has happened to this system since its inception.

Author profile

Anthony Slater

Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 15 September 2017

More by AH (Tony) SLATER

Identifying the supply for GST purposes - 01-October-2016
Identifying the supply for GST purposes paper - 08-September-2016
The Income Tax Assessment Acts: Statutes in senescence paper - 18-March-2015
Revenue v capital: A new direction, or back to the future? paper - 27-February-2015
Part IVA reform paper - 13-March-2013
Exploring the trust deed - Why do we do what we do in drafting deeds? paper - 24-November-2011
Taxing trust income after Bamford’s case paper - 02-March-2011
Nexus paper - 09-September-2010
Why do we do what we do in drafting deeds paper? - 06-May-2010
St George Bank Ltd and the cost of structured capital paper - 11-February-2010
Stamp duty avoidance. - 02-March-2009
Tax in Australian society : an 80 year perspective. - 01-August-2007
Effective implementation of a tax plan paper - 24-May-2007
Put not your trust in maxims - 01-October-2006
Unit trusts: law and lore. - 01-September-2006
Effective implementation of a tax plan paper - 06-April-2006
Tax consolidation and the Single Entity Rule - 01-April-2004
Part IVA in Wonderland: The New Business Tax System seminar paper - 18-March-2004
Part IVA at age 21 seminar paper - 29-March-2003
General consolidation regime key new tax concepts - 03-February-2003
Keeping a Weather Eye - 01-June-2001
Protecting the Client's Position - 03-May-2001
A critique of Government strategies impacting tax administration. - 07-September-2000
Tax avoidance - 11-November-1999
Tax avoidance: nature and remedies - 05-August-1999
Tax avoidance: natures and remedies - 01-August-1999
Unlearn your stamp duty lore - 01-October-1998
A survey of trusts decisions, 1996-1998 - 01-April-1998
Need for Economic Gain - 19-November-1997
Need for economic gain - 19-November-1997
The character of the advantage sought - 01-September-1997
Valuable gains from your losses - 02-May-1997
'What's up the Commissioner's sleeve' : corporate reorganisations and anti-avoidance provisions - 24-November-1995
Tax Law Improvement : are we on the right track ? - 13-September-1995
Using investigative powers during litigation - 01-October-1994
Restraining abuse of power - 01-June-1994
Tax on damages: a litigation perspective - 01-June-1994
Must tax records be produced on subpoena? - 01-April-1994
Inadequate fact finding in the Tribunal - 01-February-1994
Goods used for household purposes - 01-December-1993
"Special circumstances" in ISC determinations - 01-December-1993
Failed recovery proceedings: a bad precedent - 01-October-1993
Appeals from the AAT: submissions not put to the Tribunal - 01-August-1993
A spreading stain: the character of income - 01-June-1993
Special leave to appeal to the High Court - 01-June-1993
Suspicion is not enough: a wrongful seizure of tobacco - 01-April-1993
Commentary. Principle or prescription? Simplified tax legislation involves much more than "plain English" redrafting - 01-February-1993
Section 252 - directors and public officers - 01-February-1993
Service of notices - 01-October-1992
The Tribunal's reasons - 01-August-1992
What's the matter with future tax rulings? - 01-June-1992
The case stated - 01-April-1992
Amending an objection - 01-February-1992
Judicial review: collateral relief - 01-December-1991
A duty to act fairly? - 01-October-1991
Want of prosecution - 01-August-1991
What are we arguing about? - 01-June-1991
Evidence of the meaning of trade terms - 01-April-1991
Evidence of the meaning of trade terms - 01-April-1991
The evidentiary value of an assessment - 01-February-1991
The evidentiary value of an assessment - 01-February-1991
Late Part IVA determinations - 01-December-1990
Reviving an AAT appeal - 01-October-1990
Reviving an AAT appeal - 01-October-1990
Precedents in tax matters - 01-August-1990
A matter of definition - 01-August-1990
Making the most of a second chance - 01-June-1990
The sales tax dilemma: challenges and penalties - 01-April-1990
Changing the basis of an assessment - 01-February-1990
Anti avoidance provisions - 01-January-1990
Doing a deal with the Commissioner - 01-June-1989
Doing a deal with the Commissioner - 01-June-1989
Time to pay - 01-April-1989
Time to pay - 01-April-1989
Getting out the facts - 01-February-1989
Getting out the facts - 01-February-1989
Company law aspects of company distributions - 01-January-1987
Exchange gains and losses re-visited - 01-January-1986
Negative gearing and other finance considerations - 01-January-1986
The practical problems arising from the capital gains tax - 01-January-1986
What you gain on currency swings - do you lose on the circulating capital? - 01-November-1985
What you gain on currency swings - do you lose on the circulating capital? - 01-November-1985
Recent developments arising out of ruling IT 2121 - 01-October-1985
Practical problems - anti avoidance legislation - 01-January-1984
Section 226 of the Income Tax Assessment Act - 01-October-1983
Section 226 of the Income Tax Assessment Act - 01-October-1983
Aspects of Section 100A - 01-January-1981
1979 amendments to Division 6 - 01-January-1979
Carrying on business - 01-October-1978
Carrying on business - 01-October-1978
Carrying on a business - 01-January-1978

Click here to expand/collapse more articles by AH (Tony) SLATER.

This was presented at 6th National Tax Retreat .

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $180.00

Individual sessions

The New Definition of Dividend

Author(s): Richard J VANN

Materials from this session:

The new definition of dividend

$75.00 non member price
shopping_cart Add to cart

The Holding Period and Longer Term Transfer Rule

Author(s): Mark POOLE

Materials from this session:

The holding period and longer-term transfer rule

$75.00 non member price
shopping_cart Add to cart

Imputation: death by a thousand cuts

Author(s): AH (Tony) SLATER

Materials from this session:

Imputation: death by a thousand cuts
(Currently Viewing)

$75.00 non member price
shopping_cart Add to cart

Further details about this event:

6th National Tax Retreat

Copyright Statement

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

("TTI")

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.