Cross examination

Publication date: 01 Dec 92

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: VOL. 27 (6)

Pages: pp349-352

Abstract:
Includes the following articles: (i) The variable annuity "phoenix"; (ii) Traditional securities amendments in No. 5 Bill; (iii) Foreign life policies; (iv) The David Securities case| Includes commentary on the following cases: Clarke; David Securities v Commonwealth Bank

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles:

Author Photo - Andrew Mills CTA-Life
Andrew Mills CTA-Life
Andrew commenced in the role of Second Commissioner in March 2014. Andrew has overall responsibility for the ATO’s law practice, including law interpretation, dispute resolution and the ATO’s role in policy and law design. Andrew has over 30 years experience in taxation including periods in the ATO, commerce and the tax profession. Andrew was a Director of the specialist national tax firm, Greenwoods & Freehills for over 20 years and Managing Director of the firm from 2006 to 2011. He has advised clients from large multinational businesses, small and medium enterprises, as well as superannuation funds, charities and individuals. Andrew was the 2006•2007 President of The Tax Institute, was a Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors.
Current at 07 October 2014
Click here to view more articles by Andrew MILLS.
Author Photo - Graeme Cooper CTA
Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Freehills. He is former New South Wales State Chairman and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at events for The Tax Institute and has written many articles in Australian and overseas journals. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 04 July 2014
Click here to view more articles by Graeme S COOPER.