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States Taxation Online Series - Part 3: Optical Superstore - Implications of the decision

Thursday, 6 August 2020 - 1:00 PM to
2:00 PM

Registration Time:

Member Price: $75.00

Non Member Price: $95.00

CPD hours:1.00

As counsel for the taxpayer, Chris Sievers will share his insights from the recent decision in Optical Superstore, including: 

- The historical treatment of distributions from an employer’s trust - Murdoch 
- The requirement for distributions to be ‘for or in relation to the performance of work’ - as upheld in the Supreme Court 
- The construction and scope for identifying whether an amount was ‘paid or payable’ - as found by the Court of Appeal 
- The application of these principles beyond the ‘contractor provision'  – What were the key elements that resulted in liability 
- What are the factors that might distinguish liability in other cases