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The Optical Superstore - Implications of the decision paper

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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.
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Published on 06 Aug 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the historical treatment of trust distributions from employers to employees
  • an analysis of the “contractor” provisions
  • the Optical Superstore cases
  • implications of the decision.

Author profile

Christopher Sievers
Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous matters, including the High Court in Reliance Carpet, Qantas and Travelex No.2. - Current at 13 March 2023
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The Optical Superstore - Implications of the decision

Author(s):  Chris SIEVERS

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