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FCT v Rowe: will the High court overrule itself

Published on 01 Apr 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

If the Commissioner is granted special leave to appeal in Rowe's case, the High Court will be challenged to change its approach to the general reimbursement principle.

Author profile:

Dale Boccabella CTA
Dale is an Associate Professor in the School of Taxation and Business Law, UNSW Business School, University of New South Wales. He has designed an extensive range of courses and teaching materials for both undergraduate and postgraduate courses on Australian taxation law over the past 23 years, including taxation of partnerships, taxation of trusts, taxation of companies and company distributions. Dale has published over 130 articles/papers, including 36 refereed articles, 45 technical commentaries, conference and seminar papers, media commentaries etc on Australia's tax regime(s). These publications deal with a wide range of tax areas and reflect Dale's research interests. Current at 01 April 2016 Click here to expand/collapse more articles by Dale BOCCABELLA.
 
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