The nexus for liability - the concept of an interest paper
Publication date: 24 Aug 95
Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Abstract:
The concept of an 'interest' in an entity is a consistent theme running through the provisions of Parts X and XI of the Income Tax Assessment Act, 1936, as amended as well as the non-resident trust estate provisions of Division 6 of Part III, namely Ss.96B and 96C.
Author profile:
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995.
Current at 13 September 2011
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The nexus for liability - the concept of an interest
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Richard F EDMONDS
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