Miscellaneous 2021

Section 100A: The case that needs to run

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2021

 

The meaning of ordinary family or commercial dealing in s 100A is unclear. This article demonstrates that the reasons for decision of Hill and Sackville JJ in Prestige Motors point the way to the meaning of the phrase " it gives rise to a dominant purpose test. However, the task for taxpayers is not simple because s 100A was intended to have a broad application; to that end, the dominant purpose test will only be considered after tax avoidance has been presumed.

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Details

  • Published By: Adam Craig
  • Published On:1 Feb 2021

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