Published on 19 May 00
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This papers identifies the inconsistencies in the tax system affecting small business and provides a working paper on some of the key concepts affecting the interim period and STS system thereafter.
Orlando J FERNANDES
Orlando is a director of KPMG. Orlando is a fellow of the Taxation Institute and of the Australian Institute of Chartered Accountants. Orlando is admitted as a Solicitor in the Supreme Court of New South Wales and in Western Australia. Orlando is also a member of the Migration Institute of Australia and is registered with the Migration Agents Registration Authority. Orlando has over the last 20 years advised and assisted many clients in migrating to Australia, identifying business opportunities, setting up appropriate entity structures and implementing effective tax and retirement strategies. Orlando is a State Councillor of the Taxation Institute (West Australian Division) and has presented papers at both State and National level.
Current at 9 March 2009 Current at 09 March 2009
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