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  Miscellaneous 2006

Section 8-1: Making certain that you receive what you are entitled to

Source: New South Wales

Published Date: 6 Apr 2006

 

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Section 51 has been one of the most litigated provisions of our tax legislation. In 1997 it was replaced by section 8-1. This paper covers how these provisions have been interpreted and applied by the ATO and by the Courts since 1997 including consideration of:

  • general deductibility - what has happened since 1997?
  • demarcation or boundary issues with the remainder of the legislation
  • timing of deductibility issues
  • purpose and when it becomes relevant
  • how does all this fit with the Consolidation Regime?
Author(s)

Individual Session

Update on Section 8-1

Author(s): Allan W Blaikie CTA , Mark Friezer
Materials from this session:

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