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  Miscellaneous 2007

Update on Section 8-1

Source: New South Wales

Published Date: 24 May 2007

 

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

  • general deductability - what has happened since 1997?
  • demarcation or boundary issues with the remainder of the legislation
  • timing of deductability issues
  • purpose and when it becomes relevant
  • how does all this fit with the consolidation regime?

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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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Details

  • Published By: Mark Friezer
  • Published On:24 May 2007
  • Took place at:Hilton Hotel, Sydney

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