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The Drought Breaks - The Courts Unleash a Deluge seminar paper


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.

Author profile

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
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