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Tax tips: McClelland’s case: A shaky reed?

Published on 01 Feb 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Privy Council’s 1970 majority decision in McClelland’s case has caused judicial and academic debate and it is consistently cited. But there are reasons why the decision should not be regarded as authoritative.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 January 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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