Published on 24 Aug 06
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
By reference to recent litigation, rulings, interpretative decisions and practice statements, this paper reveals some themes to be found in the Commissioner’s administration of the CGT provisions.
Glenn is currently a Senior Tax Counsel for the Australian Taxation Office. He has also had a long period of involvement in the administration of the CGT provisions (since 1990), including their interaction with consolidation rules. He was a member of the Review of Business Taxation secretariat, involved principally in the design of value shifting rules and some consolidation and loss measures. He has also been heavily involved in developing and administering the loss integrity measures, including their interactions with the consolidations regime
Current at 29 April 2008
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Martin is senior tax counsel with the Australian Taxation Office. A long time servant of the Commissioner, he acquired an Appeals Branch background before joining the Tax Counsel Network in the mid 90s. Along the way he has been involved in devising the early self assessment changes and in the development of the ill fated Tax Value Method. Martin is now the Senior Tax Counsel with national responsibility for CGT, and as such, has been the approving officer for most of the relevant Public Rulings and Tax Determinations that have been issued by the Commissioner over the last few years; assists in litigation and audit activities which involve significant CGT aspects; represents the ATO at meetings of the Losses and Capital Gains Tax Subcommittee of the National Tax Liaison Group; and works closely with the Losses and Capital Gains Tax Centre of Expertise. He is well placed to identify emerging CGT issues that will be of interest to practitioners.
Current at 26 June 2006
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