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3rd National Tax Retreat

Published on 24 Aug 1995 | Took place at Hyatt Regency Coolum, National

Individual sessions

The nexus for liability - the concept of an interest

Author(s):  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.

Materials from this session: