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Taxing times

Article Abstract:

An insight into the slip rule and deductions to shareholders, the general deductibility and fringe benefit tax on the basis of court cases running in the Federal Court of Australia, by which the scheme and purpose of the taxpayer is known, is provided. It is suggested that schemes should be made more effective because unless an arrangement is commercially explicable it is unlikely to be successful as a matter of tax law.

Author: Richards, Robert

Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2004

Australia, Legal issues & crime, Government regulation (cont), Government regulation, Taxes, Legal/Government Regulation, Tax policy

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Slipping through the cracks and the Mareva injunctions

Article Abstract:

Australian tax law is discussed in the context of fringe benefits tax.

Author: Richards, Robert

Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2000

Employee benefits

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Subjects list: Laws, regulations and rules, Taxation

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