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Cross examination: Through a Spotless glass, darkly
Non Member Price: $28.00
Published on 01 Feb 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A discussion of the High Court decision of the Spotless Services case.
Author profiles
Robert Allerdice

More by Robert Allerdice
- Dividend access shares and s 177E of Pt IVA: What does TD 2013/D5 say? - 01-September-2013
- A frank assessment – TR 2012/5 and s 254T of the Corporations Act 2001 - 01-September-2012
- The curious case of the consolidation counterfactual - Macquarie - 01-March-2012
- Trust streaming post-Bamford - 01-February-2012
- Upping the ante on the anti-avoidance provisions? - 01-April-2011
- The latest changes to the small business CGT concessions - 01-May-2009
- Interest Deductibility Recent Tax Cases & Rulings seminar paper - 21-February-2003
- Recent important developments - 17-May-2002
- Consolidations - Losses - 03-April-2001
- Tax Tips - 01-April-2001
- Technical News - 01-April-2001
- Technical News - 01-March-2001
- Contributions to and distributions from non-fixed trusts - 17-February-2001
- Contributions to and distributions from non-fixed trusts - 01-February-2001
- Technical News - 01-December-2000
- Contributions to and distributions from non-fixed trusts - 09-November-2000
- Superannuation: Further update on superannuation - 01-October-2000
- CV for Robert Allerdice - 01-August-2000
- Bibliography for Superannuation - 01-August-2000
- Superannuation: recent developments - 01-August-2000
- Superannuation - 26-May-2000
- Selected tax cases of 1999 - 11-November-1999
- Top Cases that Influenced the Tax World in 1998/1999 - 07-May-1999
- The top four tax cases of 1997-1998 - 29-May-1998
- Case Study: $42 million nabbed; Don't fence me in - 01-February-1998
- Case study: Follow that cab!; Tax agent knuckled in audit action - 01-October-1997
- Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
- Case study: Hong Kong 'Flu - 01-June-1997
- Tax in Review: Smoke and mirrors - 01-June-1997
- Cross examination: Public entities ownership - 01-February-1997
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- In practice: Not so super - 01-September-1996
- Review of current developments in tax losses - 24-May-1996
- Commentary - 01-April-1996

Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 15 June 2022More by Richard J VANN
- Expanding Australia’s tax treaty network paper - 10-March-2022
- OECD’s Pillar 2 global minimum tax proposal: Taking the pressure off transfer pricing paper - 09-September-2021
- In defence of the income tax - 01-March-2020
- Changes to the US tax rules - 01-July-2019
- Changes to the US tax rules paper - 23-May-2019
- Justice Graham Hill Memorial lecture – In defence of the income tax paper - 13-March-2019
- Multilateral instrument and treaties paper - 21-September-2017
- What is happening with BEPS and other elements of international taxation? paper - 18-May-2017
- Tax treaty developments paper - 09-October-2014
- BEPS: The future of Australian and international taxation or the end of the corporate income tax? paper - 05-August-2014
- BEPS: OECD perspective paper - 19-February-2014
- Tax base erosion - What is likely to be the Australian legislative response going forward? paper - 23-October-2013
- Tax base erosion - Emerging and likely developments paper - 18-September-2013
- Hill on tax treaties and interpretation - 01-June-2013
- Practical implications of Australia’s recent tax treaties paper - 19-May-2011
- Never-ending tax reform and financial services - 01-April-2011
- Never ending tax reform and financial services paper - 10-February-2011
- OECD 2010 paper - 22-September-2010
- Bamford in the High Court: Short and sweet - 01-May-2010
- Practical issues arising from Bamford paper - 17-September-2009
- Property investment and tax treaties paper - 12-September-2007
- Current tax treaty issues related to interpretation paper - 27-October-2005
- Tax case: Losses lost due to lack of control - 01-July-2005
- Tax Case: Our mutual friend gives clubs and cooperatives a dickens of a hiding - 01-April-2004
- Australia's New Treaty Policy: Noise or music? seminar paper - 22-July-2003
- Australia's Policy on Entity Taxation - 01-February-2001
- Australia's policy on entity taxation - 01-January-2001
- Entity taxation policy and design features - 09-November-2000
- Foreign investment rules - 28-April-2000
- Internationalisation of Imputation - 30-July-1999
- Case study: Rulings need a refit - 01-October-1998
- Case study: Stretcher case - 01-September-1998
- The new definition of dividend - 06-August-1998
- Case study: Exhausts - 01-August-1998
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- Case study: Fare go - 01-June-1998
- Case study: Come back, 108!: all is forgiven - 01-May-1998
- Case studies: Depreciation - 01-April-1998
- Case study: Musician's records were off-key - 01-April-1998
- Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
- Case study: Retro grade - 01-May-1997
- Cross examination: Income diversion; the Result in Radilo - 01-March-1997
- Cross examination: Public entities ownership - 01-February-1997
- Five FBT frictions. 1. The childcare exemption; 2. Discount dining out; 3. Recent case law - 01-December-1996
- Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee - 01-November-1996
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- Cross examination: forfeit deposits: guys and dollars; Compensation payments; Frequent flyer tax grounded - 01-August-1996
- Cross examination: contentious tax issues: Premium on goodwill; Three bites of the cherry; Goodwill ups and downs - 01-July-1996
- Developments in international tax law seminar paper - 14-June-1996
- Cross examination - 01-April-1996
- Cross examination : contentious tax issues - 01-March-1996
- Cross examination : Spotless and sunset sets on sunruse - 01-February-1996

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