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CGT and the business profits article

Published on 11 Nov 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the perennial debate of whether treaty protection is available for capital gains.

Author profile

Hon Ian Vitaly Gzell AM QC QC FTI-Life
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker. - Current at 22 May 2017
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This was presented at NSW Annual Intensive Retreat 1999 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Interest deductions: perennial problems

Author(s):  Robert O'CONNOR

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Selected tax cases of 1999

Author(s):  Robert Allerdice

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Taxation of dividends

Author(s):  David J WILLIAMS

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Dividend stripping

Author(s):  Jim MCMILLAN,  Mark POOLE

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Capital benefits and capital streaming

Author(s):  Ernie CHANG

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CGT and the business profits article

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

GST special topic - concept of taxable supply

Author(s):  Richard J VANN

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Further details about this event:

 

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