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

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Author profiles:

Author Photo - Andrew Mills CTA-Life
Andrew Mills CTA-Life
Andrew is Second Commissioner at the ATO with overall responsibility for the ATO’s law practice, including law interpretation, dispute resolution and the ATO’s role in policy and law design. Prior to joining the ATO, 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•07 President of The Tax Institute and was a Governor of the Taxation Research Foundation. He was instrumental in the business tax reform process and also represented industry and professional bodies in a number of committees and consultations. Andrew was a member of the Board of Taxation Advisory Panel from 2009 and acted as an expert panel member and consultant to a number of reviews.
Current at 03 July 2014
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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.

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