Back to Taxation Law

FCT v Hart (2004) 217 CLR 216

This case considered the issue of Part IVA tax avoidance provisions and whether or not a split loan entered into by a taxpayer for the purposes of capitalising and compounding interest deductions was a scheme for the avoidance of tax.

Share this case study

Like this case study

FCT v Hart (2004) 217 CLR 216
This is the preview only.
Please purchase to get access to the full audio summary.