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Case Notes on FCT v Mochkin

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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 25 Mar 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This is a technical paper on the facts and findings of the decision.

Author profile

Michael Bearman CTA
Michael Bearman, CTA, has 35 years’ experience representing clients in taxation matters. He is a Chartered Tax Advisor and has sat on numerous Tax Institute committees over many years. He has been consistently ranked by Doyles Guide as Melbourne’s one of Melbourne’s pre-eminent taxation barristers since 2016. A regular speaker and writer, Michael’s most recent publications are Taxing matters: Judgments and settlements, Victorian Bar News, Issue 166 (2020) and Fifty shades of Greig: the spectrum of taxpayers in share trading, with P Klank, Taxation in Australia, (2020) Vol. 50(5). - Current at 21 May 2024
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This was presented at FCT v Mochkin: The fiction of 'personal services income' .

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Individual sessions

Case Notes on FCT v Mochkin

Author(s):  Michael Bearman

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Commentary on FCT v Mochkin

Author(s):  Simon MATTHEWS

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