Published on 20 Oct 06
by TASMANIAN DIVISION, THE TAX INSTITUTE
The classic call from agribusiness clients is that they will do anything not to pay tax at year end, spend the money, FMDs, superannuation etc. But are these effective given changes to the legislation? In this paper Harry analyses:
- tax planning strategies for primary production
- timing of derivation of income and deductions
- capital allowance and tax issues re. disposal of farming assets
- are balancing adjustments, capital gains and recoups of expenditure treated concessionally?
- how do the different divisions interact?
Harry has specialised since 1981 in taxation research, advising and the implementation of taxation solutions. He holds a Graduate Diploma in Education from the University of Adelaide and degree of Master of Laws from Harvard Law School. Harry has been a registered tax agent since 1982 and a member of The Tax Institute for more than 25 years. Harry is a lawyer, accredited as a specialist in taxation law.
His experience has been developed through senior positions in professional firms, with responsibilities in achieving national quality assurance standards for firm-wide taxation consulting and compliance.
His background includes several years as national tax director for PKF, senior tax manager for PricewaterhouseCoopers and, at the commencement of the capital gains tax and fringe benefits tax regime, a spell as special taxation consultant to a predecessor firm to KPMG.
Harry has formally taught taxation and related law at University of Adelaide, Queensland University of Technology, Central Queensland University, University of New England and University of Queensland, with course preparation for ATAX at University of New South Wales.
Harry was voted Best in Australia for Superannuation Tax Issues in the Acquisition International Tax Awards 2015 and Superannuation / Trusts Lawyer of the Year in the ACQ Global Awards 2014.
- Current at
06 July 2015