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 in the Australian Taxation Office. 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, and more recently mining issues
(including exploration). Glenn worked in Treasury during Business Tax Reform and was a
member of the Ralph secretariat. More recently he was the ATO's London representative
in JITSIC, and he has led the ATO's international area in large business.
- Current at
30 August 2017
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, this being the area from which he has now retired nearly 20 years later. 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.
- Current at
15 September 2017