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Undoing client mistakes paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • rectification
  • correcting trustee mistakes: The rule in re Hastings-Bass
  • ratification
  • legal nullity.

Author profiles

Jonathan Chong
Jonathan works for Norton & Smailes.
Current at 1 March 2012 - Current at 23 April 2012
Daniel Fry CTA
Daniel is a partner of EY Law specialising in the provision of legal and tax services to high net worth individuals and their related companies and trusts. He is a chartered accountant and solicitor who has over 20 years of experience in revenue law. He practises in all areas of tax and duty but has a particular focus on superannuation, estate planning, trusts, business structuring, capital gains tax and dealing with the ATO in relation to tax disputes. Daniel is also a Chartered Tax Adviser of the Taxation Institute and currently serves as a member of the state council for its WA division. Daniel was recently named in Doyle’s Guide as one of the leading tax lawyers in WA and is a key member of the EY Law team in Perth that was recognised as the leading tax law firm in WA in 2016. - Current at 22 May 2017
Click here to expand/collapse more articles by Daniel FRY.

 

This was presented at 27th National Convention .

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Individual sessions















ATO approach to dispute resolution

Author(s):  Deborah HASTINGS

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Commissioner's address

Author(s):  Michael D'ASCENZO

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Board of Taxation update

Author(s):  Chris JORDAN

Materials from this session:

Tax and the Constitution

Author(s):  The Hon Robert French, AC

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