Published on 01 Aug 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In Egan v FCT  AATA 449, a decision of the AAT on 25 May 2001, an arrangment whereby the taxpayer, an IT specialist, "diverted" income to a family company and his spouse was struck down under Part IVA, and the taxpayer was held to be assessable on the income.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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