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  • Substance V. Form - The ATO approach

Substance V. Form - The ATO approach

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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
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This was presented at 13th National Convention .

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Best Practice for In-House Tax Advisors

Author(s):  Dale ERICKSON

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Tax Issues for Privatisation

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The New R & D Regime

Author(s):  Philip CONSTABLE

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Substance V. Form - the ATO approach

Author(s):  Michael D'ASCENZO

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Superannuation

Author(s):  Gabriel SZONDY

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Transfer Pricing

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Trust Losses

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Trust and Estate Planning

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Utilisation of Tax Losses

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Substance versus form: the ATO approach: 2

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Current income tax and CGT issues for trusts

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Practical issues: settling audits and contesting assessments

Author(s):  Rob O'CONNOR,  Liz PETERSEN

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Timing issues and derivation of income

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Trends in taxes on employee benefits

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Part IVA: where to draw the line

Author(s):  Michael CARMODY

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Part IVA: The Spotless Case

Author(s):  John EMMERSON

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The vulnerability of a professional adviser

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The new R & D regime: 1996 changes to the tax concession

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Tax issues for privatisation

Author(s):  Anthony PROCTOR

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Fixed and non-fixed trusts

Author(s):  James PETERSON

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Transfer pricing: global trading and transfer pricing

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