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

Member Price: $22.00
Non Member Price: $28.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

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 06 October 2017

More by Fiona J ALPINS

Part IVA: twenty-two years on...in a state of maturity? - Part II - 01-February-2004
Part IVA: twenty-two years on...in a state of maturity? - Part I - 01-December-2003
Why the Superannuation Guarantee Scheme is unconstitutional - 01-April-2000
Why the Superannuation Guarantee Scheme is unconstitutional - 01-March-1999

Click here to expand/collapse more articles by Fiona J ALPINS.

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 17 October 2017

More by John W DE WIJN

Part IVA - Recent amendments paper - 17-October-2013
Preparing for tax disputes paper - 17-October-2012
McDermott Industries paper - 16-March-2007
Revenue losses and capital gains paper - 15-February-2007
Trusts revisited paper - 23-November-2006
Issues and Agendas: Promoter penalties - getting the balance right - 01-March-2006
Issues & Agendas: A tax system set in stone - 01-February-2006
Issues & Agendas: Structured Education Program - 01-December-2005
Issues & Agendas - 01-November-2005
Service trusts paper - 08-October-2005
Issues & agendas - 01-October-2005
Issues & agendas - 01-September-2005
Issues & Agendas - 01-August-2005
The role of the High Court in tax cases: a review of recent cases paper - 07-July-2005
Issues & Agendas - 01-July-2005
Issues and agendas - 01-June-2005
GST: some real issues paper - 06-May-2005
Issues & Agendas - 01-May-2005
Issues & Agendas - 01-April-2005
The Hart of Part IVA seminar paper - 27-August-2004
Part IVA: twenty-two years on...in a state of maturity? - Part II - 01-February-2004
Part IVA: twenty-two years on...in a state of maturity? - Part I - 01-December-2003
Interest Deductibility - 23-August-2001
Litigation, Settlements and Court Orders - 01-March-2001
Litigation, settlements and court orders - 15-February-2001
Anti-Avoidance Provisions: Loss Recoupment - 21-October-1999
Anti-avoidance provisions: loss recoupment - 21-October-1999
Deductions: some topical issues - 10-September-1998
Deductions - 10-September-1998
Special purpose wear: diesel fuel rebates (Concurrent B)| The diesel fuel rebate scheme - 14-November-1996
Disputes with the ATO - getting it to court - 18-July-1996
Debt forgiveness - 23-November-1995
Take any card - Planning the 'downside' - 23-November-1995
The taxation ruling system: help or hindrance? - 01-January-1993
Tax appeals - AAT v Federal Court - 01-January-1992
The right to sue - is it an asset and does it have a market value ? - 26-February-1991
Capital gains tax - a critical review of recent rulings - 01-January-1991
Issues in the taxation of interest. The nature of interest and its tax treatment from the lender's viewpoint - 01-January-1990
The nature of interest and its tax treatment from the lender's viewpoint - 01-January-1989
What is deductible and what is income? - 01-January-1989
An outline of the new system - 01-January-1987
Discretionary trusts and private unit trusts - 01-January-1987
Capital Gains Tax - An Intensive Study: Discretionary Trusts and Private Unit Trusts - 01-January-1987
Net income of a trust estate - Walsh's case - 01-December-1984
Administrative review of decisions by the Commissioner of Taxation - 01-July-1984
Administrative review of decisions by the Commissioner of Taxation - 01-July-1984
Re Enhill Pty Ltd: trust and non-trust creditors - 01-March-1983
The income concept - 01-January-1981
Capital transfer tax: some implications for non-residents of the United Kingdom - 01-June-1977

Click here to expand/collapse more articles by John W DE WIJN.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About us

Our story
Partner with us
Working with us
Corporate responsibility

Contact us

phone+61 2 8223 0000
emailtti@taxinstitute.com.au

State Office Contacts

Connect

Facebook
Twitter
LinkedIn
YouTube
Blog