Published on 17 May 02
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This convention paper discusses Part IVA, with a focus on why you must choose the course with the highest tax, whether Spotless is the high water mark for Part IVA, whether Part IVA should be strengthened, and implications of CPH for advisers.
Michael D’Ascenzo took up his role as Commissioner of Taxation on 1 January 2006. Michael joined the Tax Office in 1977 and worked in various areas, such as tax avoidance schemes, heading up the recoupment tax area and in 1986 was put in charge of international operations, becoming
involved in the world’s first advanced pricing agreement. Michael also led the improvements to the self-assessment
system introduced in 1992 and the from 1994 worked as Deputy Chief Tax Counsel and the Chief Tax Counsel. Prior to his appointment as Commissioner, Michael held
the position of Second Commissioner (Law) and Chief Tax Counsel having an ongoing focus on the interpretation of tax law and the implementation of new tax laws, as well as
corporate planning, finance and governance.
Current at 26 November 2007 Current at 26 November 2007
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