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Star City Pty Ltd v FCT: “Issues in characterisation” presentation

Published on 06 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation examines the outcomes of the Full Federal Court decision in Commissioner of Taxation v Star City Pty Limited, which allowed the Commissioner's appeal from the Federal Court's decision at first instance, considering the implications arising from the judgement which include:

  • how does a taxpayer characterise what payments are "really for"?
  • when should payments be characterised solely by reference to ancillary or extrinsic material?
  • and what is the effect of Jessup J's observation that salary and wages can be on capital account?

Author profile:

Simon STEWARD
Current at 24 April 2012
 

 

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Star City Pty Ltd v FCT: “Issues in characterisation”

Author(s):  Simon STEWARD

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