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The arm's length test in tax law

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Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Apr 98 by THE TAX INSTITUTE

Topics covered include: the difference between arms length relationships and arms length; does the price determine the relationship or does the relationship determine the price; and armless arrangements.

Author profile

Terry Murphy QC, CTA
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court, and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010 and was a Past President of the Tax Bar Association. Terry is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 30 August 2021
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This was presented at 33rd South Australian State Convention .

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Individual sessions

Interest deductibility

Author(s):  Des MALONEY

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The commercial side of the Internet

Author(s):  Christine CUMBERFORD

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Part IVA - Q & A

Author(s):  Des MALONEY,  Greg MAY,  Alice MCCLEARY,  Terry MURPHY

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Small Business rollover and excemption

Author(s):  Tim SANDOW

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The Arm's Length Test

Author(s):  Terry MURPHY

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Primary Production Investments

Author(s):  John RAWSON

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The Reform Proposal for Taxation of Trusts

Author(s):  Ken SCHURGOTT

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DIY Superannuation

Author(s):  Alex WONG

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Eucalypt Plantation Investment

Author(s):  Neville HILL

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Alienation of Income - The Conflicting Views

Author(s):  Michael FOX

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Offshore Investment

Author(s):  Con TRAGAKIS

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Superannuation - choice of fund

Author(s):  Suzanne MACKENZIE

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Warrents - Maximising Gains / Minimising Losses

Author(s):  Guy COLLISON

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Section 108 - the new Regime

Author(s):  Arlene MACDONALD,  Malcolm WRIGHT

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