In many cases the taxpayer has critical problems in succeeding in their dealings with the ATO (or subsequently on appeal) because of aspects concerning the transaction that have been overlooked when implementing the arrangement. This paper covers:
Tony has practised in revenue law, and has been a member of The Tax Institute and a speaker at its conventions, since the early 1970s. He has grappled with the capital/revenue distinction both before and after the introduction of CGT, and appeared for both taxpayers and the Commissioner in cases where the distinction was in issue. He does not think it has been abolished.Current at 19 March 2015
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