Published on 03 May 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this paper include:
Stapling and association or relationship for tax purposes
Stapling and trust taxation treatment - Division 6B, Division 6C
Stapling and scrip rollover
Policy? Who mentioned policy?
Christopher Hood CTA
Chris Hood is presently a Senior Tax Counsel in the Australian Taxation Office. He has an extensive background in several areas related to trust taxation, including the operation of Divisions 6C and 6B of the Income Tax Assessment Act 1936. He worked as a member of the secretariat to the Review of Business Taxation (the Ralph Review). Before joining the ATO in 1984, and an extended career in legislative instructing work, Mr Hood was a solicitor in private practice in Sydney. Current at 11 May 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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