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Tax Case: The search for the Holy Grail

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

'The ability of a private company employer to obtain unlimited deductions for contributions made to a superannuation fund benefiting employees who are directors and shareholders without either the trustee of the fund being liable to pay tax on the amounts contributed or the employer being liable to pay fringe benefits tax must be the holy grail for tax planners'.

It was with these almost sardonic words that Hill J, in the Federal Court's original jurisdiction, set the scene for his judgment in Walstern v Commissioner of Taxation [2003] FCA 1428.

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Shayne CARTER
Current at 15 June 2011 Click here to expand/collapse more articles by Shayne CARTER.
 
Luke FULLAGAR
Current at 19 November 2004 Click here to expand/collapse more articles by Luke FULLAGAR.

 

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