Session Catalogue

Annotation 2019-11-06 165647

When is a taxpayer subject to ‘double taxation’?: The Full Court’s decision in Burton v Commissioner of Taxation [2019] FCAFC 141



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Full Description

The Full Federal Court in Burton v Commissioner of Taxation [2019] FCAFC 141 considered an appeal by an Australian resident taxpayer from a test case concerning his claim for a Foreign Income Tax Offset (FITO) for the full amount of US tax on a discount capital gain.

The issue which divided the Full Court on appeal was whether Mr Burton was subject to ‘double taxation’ and thereby entitled to relief under Article 22 of the Australia-US Tax Convention.

This seminar will examine the differing approach taken by the majority and by Logan J (in dissent) as to the purpose of the US Convention, its interpretation and its interaction with the FITO provisions in Division 770 of the 1997 Act.


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