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TR 2012/4 - Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997   flag 

[2012] ATOTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.30, s4.5, s5.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Starr [2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 20
Antlers Pty Ltd v FCT 35 ATR 64 Australia Legal Online / Westlaw flag 6

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