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Impact of the Spotless and Peabody decisions

Published on 22 May 97 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the impact of the Spotless and Peabody decisions.

Author profile:

The Hon. Justice Ian GZELL
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 11 July 2008 Current at 08 August 2008 Click here to expand/collapse more articles by The Hon. Justice Ian GZELL.
 

 

This was presented at Annual New South Wales State Convention 1997 .

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Individual sessions

ATO issues affecting the practitioner

Author(s):  Michael CARMODY

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Contractors: commentary on paper by Martin Keating

Author(s):  Neil WICKENDEN

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Expert evidence and tax law

Author(s):  Justice D Graham HILL

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Practical interpretation of the tax law

Author(s):  Robert RICHARDS

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Recent CGT developments

Author(s):  Deborah BOYD

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The superannuation surcharge

Author(s):  John EDSTEIN

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The Commissioner's right of access

Author(s):  John E MANNIX

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Commercial debt forgiveness

Author(s):  Grant WARDELL-JOHNSON

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Contractors

Author(s):  Martin KEATING

Materials from this session:

Corporations law simplification and income tax

Author(s):  David CASTLE

Materials from this session:

Impact of the Spotless and Peabody decisions

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Some recent cases on sections 51(1) and 25 (1)

Author(s):  Michael BINETTER

Materials from this session:

Superannuation overview

Author(s):  Michael MONAGHAN

Materials from this session:

Tax aspects of private companies, including sections 108/109

Author(s):  Kevin BURGES

Materials from this session:

Trust losses

Author(s):  Ross SELLER

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