Ralph - Key Issues: an Overview

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Publication date: 08 Feb 00

Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:
This paper examines issues surrounding tax shelter prepayments and the anti-avoidance measures in legislation. It considers these issues in light of the Ralph Review.

Author profile:

Author Photo - Kenneth Schurgott FTIA
Kenneth Schurgott FTIA
Ken is a Tax and Commercial Law Partner in the Sydney office of Schurgott Noolan Pty Ltd. Ken has extensive experience in all aspects of tax (including state taxes) as well as business structuring, asset protection, succession planning and trust and estate law. He is a member of the Advisory Panel to the Board of Taxation and is presently heavily engaged in consultation in relation to the reform of the taxation of trusts.
Current at 09 May 2012
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