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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:

Author Photo - David Russell CTA-Life
David Russell CTA-Life
David commenced legal practice in 1974. He is admitted to practise in Australia, England and Wales (Lincoln’s Inn), the Courts of the Dubai International Financial Centre, New York (as a Legal Consultant), New Zealand and Papua New Guinea. He was appointed Queen’s Counsel in 1986. David has acted for Commonwealth and State Governments as well as individuals and corporations and was the President of The Tax Institute from 1993 to 1995. Current at 01 October 2014 Click here to expand/collapse more articles by David RUSSELL.
 
Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
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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