Published on 21 Oct 00
by TASMANIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar presentation: An overview of revised integrity and anti-avoidance provisions; New Part 4A; Personal services income measures; Non-commercial losses.
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs.
- Current at
03 June 2011