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Hart's Case - what kind of hand has the High Court dealt?

Published on 01 Jul 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The recent High Court decision in FCT v Hart revisits the significance of identifying the scheme in the application of Part IVA.

This paper was also presented at the Hart's Case seminars held in Melbourne on 8 June 2004, Sydney on 21 June 2004 and Perth on 23 July 2004.

Author profiles

Fiona Alpins CTA
Fiona is a Barrister at the Victorian Bar, practising mainly in revenue, superannuation and commercial law. She is a member of the Victorian Education Committee and a Senior Fellow at the University of Melbourne Law School. - Current at 13 April 2016
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John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. - Current at 30 March 2017
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