Published on 01 May 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
On 12 March 2008 the Federal Court handed down its decision in McCutcheon v Commissioner of Taxation, relating to determinations made by the Commissioner of Taxation (“Commissioner”) under Part IVA of the Income Tax Assessment Act 1936 (Cth) (“ITAA 1936”) to tax benefits derived by the taxpayers as a result of entering into a scheme for the purposes of Part IVA.
- Current at
01 April 2008