Cross examination

Publication date: 01 Dec 92


Issue: VOL. 27 (6)

Pages: pp349-352

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 commenced 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. Andrew was the 2006-2007 President of The Tax Institute, a Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors.
Current at 18 May 2015
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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 & Herbert Smith Freehills. He is a 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, United Nations, OECD, World Bank and International Monetary Fund. He is a frequent speaker at events for The Tax Institute and is the author of many articles published in Australian and international 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 30 April 2015
Click here to view more articles by Graeme S COOPER.