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CGT and the business profits article


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

Author profile:

Hon Ian Gzell AM FTI-Life
Mr Gzell was admitted to the Queensland Bar in 1965 and was appointed Queen's Counsel in 1977. He sat on the Equity Division of the Supreme Court of New South Wales from 2002 until his retirement in 2013. Apart from his other duties, he was the Revenue List Judge. He was admitted as a Barrister in every state and territory of 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, Mr Gzell specialised in revenue law with particular emphasis on international taxation. He was President of The Tax Institute from 1985-1986 and President of the Commercial Law Association of Australia from 1994-1996. He was Chairman of the Society of Trust and Estate Practitioners Australia and of its New South Wales branch from 2007-2013. He was a Council Member of the Society World Wide from 2011-2013. In 2012 Mr Gzell was appointed President of The International Academy of Estate and Trust Law. He has had numerous articles published and is in constant demand as a speaker. Current at 16 February 2015 Click here to expand/collapse more articles by The Hon. Justice Ian GZELL.

This was presented at NSW Annual Intensive Retreat 1999.

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Selected tax cases of 1999

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Taxation of dividends

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Dividend stripping

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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

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GST special topic - concept of taxable supply

Author(s):  Richard J VANN

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