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Division 6C of the ITAA36 negative control paper

Published on 26 May 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Division 6C
  • principles of statutory construction
  • legislative history
  • ATO view
  • negative Control and s 102N(1)(b)
  • Where to from here?

Author profiles

Terrence Murphy QC, CTA
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 05 November 2019
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Dr Dr. Julianne Jaques CTA
Dr Julianne Jaques QC, CTA, is a barrister at the Victorian Bar specialising in taxation law. She has particular expertise in disputes involving complex commercial transactions and has appeared in many significant cases including Bywater and Sharpcan in the High Court. Prior to joining the Bar, Julianne spent 10 years in private practice with a major law firm and a major accounting firm. She was also senior tax adviser to the Federal Assistant Treasurer during the introduction of GST and business tax reform. - Current at 12 March 2021
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This was presented at National Infrastructure Conference .

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Individual sessions



Division 6C of the ITAA36 negative control

Author(s):  Terry MURPHY,  Julianne JAQUES

Materials from this session:

Division 6C property funds - Land in the context of infrastructure

Author(s):  Chris PEADON

Materials from this session:

Tax sharing and tax funding agreements in a project financing context

Author(s):  David WOOD

Materials from this session:

ATO areas of compliance focus

Author(s):  Rhys MANLEY,  Craig SAUNDERS

Materials from this session:

The infrastructure market in Australia current themes and perspectives

Author(s):  John Pickhaver

Materials from this session:


Further details about this event:

 

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