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Tax cases: How many times can the Commissioner tax one income stream?

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.

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AMBRY LEGAL

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