Published on 28 Mar 96
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This article discusses Part IVA, and concerns to keep it within sensible and practical bounds. Issues raised include: the scheme; tax benefits; section 177D; the Commissioner's discretion; assessments; and the past and future.
Terry, QC, CTA, is a Barrister at Chancery Chambers. He practises at the Victorian Bar in revenue law, trust and superannuation law, corporations law and commercial law, and has appeared for both taxpayers and the Commissioner in the High, Federal and Supreme Courts. Terry is a member of the Taxation Committee of the Business Section of the Law Council of Australia, a member of the Melbourne Law Masters Tax Advisory Board at the University of Melbourne (where he lectures in the LLM program), the Bar's representative on the School of Law Program Advisory Committee of Victoria University and a frequent presenter at state and national conferences of The Tax Institute and other professional bodies. Terry was appointed Special Counsel to the ATO from 2008 until 2010.
- Current at
12 January 2017