Published on 20 Mar 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
In this seminar paper, Graeme Halperin reviews the results in Essenbourne in the context of the Commissioner's attack on employee benefits arrangements (EBAs) generally and the wider implications for obtaining deductions in business structures.
In addition, Graeme reviews tax planning and Part IVA cases which have come before the courts in the last 18 months or so, and examines why the ATO is performing poorly in so many of them, why the ATO wins the few cases that it does win, and how the ATO's losses and wins can be reconciled.
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