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Substance V. Form - The ATO approach
Published on 21 Mar 97 by THE TAX INSTITUTE
This presentation covers a brief comparison of the United States and Australia and then works through a case study based on 'Spotless'.
Author profile
Michael D'Ascenzo
Michael was appointed to the Foreign Investment Review Board with effect from 2 January 2013. Michael is recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed corporate values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he was awarded the Chartered Accountants’ Federal Government Leader of the Year. Michael is currently also a non-executive director of Australia Post and a member of the Clean Energy Regulator, as well as an adjunct professor at UNSW and a professorial fellow at the University of Melbourne. - Current at 21 March 2017
This was presented at 13th National Convention .
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Best Practice for In-House Tax Advisors
Author(s): Dale ERICKSONMaterials from this session:
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Tax Issues for Privatisation
Author(s): Geoff MANNMaterials from this session:
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The New R & D Regime
Author(s): Philip CONSTABLEMaterials from this session:
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Substance V. Form - the ATO approach
Author(s): Michael D'ASCENZOMaterials from this session:
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Superannuation
Author(s): Gabriel SZONDYMaterials from this session:
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Transfer Pricing
Author(s): Peter BLACKWOODMaterials from this session:
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Trust Losses
Author(s): Mark LEIBLERMaterials from this session:
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Trust and Estate Planning
Author(s): Andrew SINCLAIRMaterials from this session:
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Utilisation of Tax Losses
Author(s): Michael LONGESMaterials from this session:
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Substance versus form: the ATO approach: 2
Author(s): David RUSSELLMaterials from this session:
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Current income tax and CGT issues for trusts
Author(s): Rodney ROSENBLUMMaterials from this session:
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Practical issues: settling audits and contesting assessments
Author(s): Rob O'CONNOR, Liz PETERSENMaterials from this session:
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Timing issues and derivation of income
Author(s): John DAVIESMaterials from this session:
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Trends in taxes on employee benefits
Author(s): Andrew PURDONMaterials from this session:
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Part IVA: where to draw the line
Author(s): Michael CARMODYMaterials from this session:
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Part IVA: The Spotless Case
Author(s): John EMMERSONMaterials from this session:
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The vulnerability of a professional adviser
Author(s): Michael HILLMaterials from this session:
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The new R & D regime: 1996 changes to the tax concession
Author(s): Martin FINNMaterials from this session:
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Tax issues for privatisation
Author(s): Anthony PROCTORMaterials from this session:
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Fixed and non-fixed trusts
Author(s): James PETERSONMaterials from this session:
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Transfer pricing: global trading and transfer pricing
Author(s): Phil ANDERSENMaterials from this session:
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