Your shopping cart is empty
The new principal purpose test in anti-avoidance rules video
Search Videos
Member Price: $99.00
Non Member Price: $121.00
Publication date: 22 Apr 21 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video covers:
- The context and background to those rules and their significance to the financial services industry
- The difference between the principal purpose test and Part
- The ATO’s published approach to the principal purpose test and
- How a Court may approach a case requiring it to assess the principal purpose test.
Purchase individual materials from this session:
New Release - 2021 Financial Services Taxation Conference ( 4 Parts)
Author(s):
Jennifer BATROUNEY
Material from this session:
-
ondemand_video
- ondemand_video
- ondemand_video
- ondemand_video
- shopping_cart Add all to cart - ($387.20)
Author profile
Jennifer Batrouney AM KC
Jennifer Batrouney AM KC is a silk at the Victorian Bar practising in taxation, commercial, administrative, equity, superannuation and charity law. She was appointed a QC in 2000. She is sought after for her clear and concise advice on charity law and revenue matters throughout Australia. Jennifer is a past President of the Australian Bar Association, the Victorian Bar, the Tax Bar Association and Australian Women Lawyers. She was the founding chair and now sits on the Law Council of Australia Charity Law Committee and is a director of the Charity Law Association of Australia and New Zealand. She sits on the Melbourne Law School Advisory Council and Tax Masters Advisory Board. She is also a Senior Fellow at the Melbourne Law School teaching tax and charity law in the Melbourne Law Masters. Jennifer was appointed a Member of the Order of Australia in 2020 for significant service to the law, the legal profession and women lawyers - Current at 21 March 2023Copyright Statement