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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 specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact. - Current at 04 August 2016
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