Published on 01 Feb 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
TR2007/8 affects the taxation treatment of contributions by investors to agricultural managed investment schemes. This article examines the underlying principles and the case law and statutory scheme relied upon by the Commissioner. It asks whether the Commissioner’s new approach can be supported or whether it is fundamentally misconceived.
Roisin is a member of the Victorian and New South Wales Bars. Current at 01 April 2008
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