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Financial transactions: Some current issues arising from recent cases and interpretations paper

Published on 14 Sep 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Rio
  • Division 11
  • extent of creditable purpose
  • factual scenarios
  • Division 70 - reduced credit acquisitions (RCAs)
  • considering ‘purpose’ again
  • international transactions - section 38-190(3) and Division 84
  • is there a reverse charge under Division 84?

Author profiles

Michael Patane CTA
Michael Patane, CTA is an Executive Director with Bourke Legal. He practices in tax, corporate law, commercial law and trusts law with an emphasis on commercial transactions, technical interpretation, tax administration and controversy. Michael has a unique blend of experience in both national legal and accounting firms and at the ATO. While with the ATO Michael held a number of senior positions in tax interpretation, compliance and litigation including Indirect Taxes, Project Wickenby and Private Groups and High Wealth Individuals. These roles included Deputy Chief Tax Counsel (Indirect Taxes), Senior Tax Counsel Strategic Litigation and Leader for the establishment and operation of the High Wealth Individuals compliance program. - Current at 16 June 2017
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Patrick Lavery CTA
Patrick Lavery is a Partner in the Tax practice of Ernst & Young in Brisbane. He has worked in a number of Australian locations as well as in Kuala Lumpur, Malaysia. Patrick has over 20 years’ experience in the provision of indirect tax advice and assistance to private and public sector clients. This has included involvement on either the buy or sell side of many major acquisitions and divestments undertaken in Queensland as well as a number of the major infrastructure projects undertaken including mining, port, and oil and gas joint venture projects. Patrick’s experience includes dealing with complex transactions and associated contractual arrangements, as well as system and process issues. - Current at 16 June 2017
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