Vincent v Commissioner of Taxation

FRENCH J Factual History - The Taxpayer’s Investment Decision Minimising taxes on other income The Management Agreement Limitation Upon Fees to be Charged The Lease Agreement Factual History - Post Investment Dealings Factual History - How the Project Worked The Administrator and the Deed of Arrangement $ 24,600 The Viability of the Project Factual History - Returns, Assessments, Part IVA Determinations and Amended Assessments $   130 $  130 Factual History - Mr Shawcross’ Authority to Make a Part IVA Determination The Pleadings The Validity of the Part IVA Determinations The Application of Part IVA Penalty and Interest Conclusion