Published on 19 Mar 97
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses the ATO approach to substance versus form, with a historical perspective, and suggests that the distinction is now of limited relevance and likely to become of even less over time.
David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed
Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers.
- Current at
01 October 2014