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Idlecroft: Section 110A applied presentation

Published on 08 Sep 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Matters covered in this presentation include:

  • a brief overview of why the case reached the Full Federal Court
  • what matters convinced the Full Court to uphold the Commissioner's assessment
  • why the Full Court could have decided the other way.

Author profiles:

Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008
Click here to expand/collapse more articles by Mark L ROBERTSON.
 
David RUSSELL
David is admitted to practice in New South Wales, Queensland, Victoria, the Northern Territory, the Australian Capital Territory, New Zealand, Papua New Guinea and the Courts of Dubai International Financial Centre. He was first appointed Queen’s Counsel in 1986 and holds that office in all the above Australian jurisdictions. He currently practices in Sydney (Ground Floor Wentworth Chambers) and Brisbane (Sir Harry Gibbs Chambers) with a principal focus on revenue law generally. He has acted for Commonwealth and State Governments as well as individuals and corporations. He has had a long connection with the Taxation Institute of Australia including being its President from 1993 to 1995 and President of the Asia Oceania Tax Consultants Association from 1996 to 2000.
Current at 17 May 2008
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Individual sessions

Idlecroft: Section 100A applied

Author(s):  Mark L ROBERTSON,  David RUSSELL

Materials from this session:

Further details about this event:

 

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