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 an Assistant Commissioner in the ATO. He has had a long career in the ATO, working mainly in roles progressing technical issues. These have included CGT, losses, consolidation, value shifting, trusts, international and mining issues (including exploration). Currently Glenn has a focus on issues affecting private business structures.
- Current at
04 January 2018
Martin, in the early part of his career at the Australian Taxation Office, served as an auditor, then an Appeals officer, finishing his time at Cannington Office as Head of Appeals. Soon after, he joined the Tax Counsel Network, from which he retired in 1992. In these capacities he has assisted officers at interviews and otherwise on countless occasions, including dealings ranging from those with individuals through to those involving the most sophisticated professional advisers. Since 2013 Martin has been employed as a Director at PwC, in an occasional capacity.
- Current at
17 June 2019