Published on 30 May 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper considers:
- what are the critical factors relevant to the application of the unrelated clients and resultstests, and how should those factors be evaluated in determining the application of the tests
- when is an offer or invitation made to the “public at large or to a section of the public”
- what are “unusual circumstances” within the meaning of subdivision 87-B.
Meredith is a barrister at the Victorian Bar. Meredith practices predominantly in the areas of taxation and administrative law. She appears regularly in taxation matters as sole counsel and as junior counsel, in the Federal Court, the Supreme Court of Victoria, the Administrative Appeals
Tribunal and the VCAT on behalf of the Commissioner of Taxation and the Commissioner of State Revenue (Vic). Meredith is instructed to appear in taxation matters in Victoria, Tasmania and in
New South Wales. Meredith holds a Juris Doctor degree in law from the University of Melbourne, where she graduated with first-class honours and was awarded the Melbourne JD Dean's Award for the
student placed first in her year. Prior to coming to the Bar Meredith was associate to Her Honour, Justice Dodds-Streeton, then of the Supreme Court of Victoria.
Meredith appeared on behalf of the Commissioner of Taxation in Yalos Engineering Pty Ltd v Commissioner of Taxation, following the Commissioner’s successful appeal in the Federal Court. Current at 03 June 2013
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