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
Before taking up the position of Second Commission at the Australian Tax Office (ATO) Andrew was a Director at tax specialist firm Greenwoods & Freehills (for approx 20 years), where he advised clients on a range of domestic and international tax issues, primarily in the financial services sector. Andrew's career spans over 30 years and includes periods in the Australian Taxation Office, as well as corporate and professional services organisations. Andrew was President of The Tax Institute for 2006/2007. He represented the Tax Institute on a number of different ATO and Treasury Committees and was a member of the expert panel to the Board of Taxation's Review of the Taxation of Managed Investment Trusts and the Review of Collective Investment Vehicles.
Current at 25 February 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 NSW State Chairman and currently a Member of 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 NSW (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 06 February 2014
Click here to view more articles by Graeme S COOPER.

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