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

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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

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 30 March 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.

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