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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 QC
Simon is a Barrister who specialises in revenue law. Simon took Silk in 2009, and has appeared in numerous cases in the Federal and High Courts, including the recently heard Sandini matter, Normandy Finance, Orica, Channel Pastoral, Ausnet, Rio Tinto and Chevron cases. He is also a Senior Fellow in the University of Melbourne Faculty of Law and is a past President of the Tax Bar Association. - Current at 19 May 2017

 

Individual sessions

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

Author(s):  Simon STEWARD

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