Published on 24 Aug 1995
| Took place at Hyatt Regency Coolum, National
The nexus for liability - the concept of an interest
Richard F EDMONDS
The concept of an 'interest' in an entity is a consistent theme running through the provisions of Parts X and XI of the Income Tax Assessment Act, 1936, as amended as well as the non-resident trust estate provisions of Division 6 of Part III, namely Ss.96B and 96C.