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Burrill's case: the doctrine of Nominalism

Published on 01 Apr 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The author provides a thorough examination of the recent case of Burrill. This is followed by a discussion of the decisions impact of income tax and capital gains tax interpretation and application.

Author profile

Paul Dowd CTA
Paul is the Head of Tax in Australia for RBC Dexia Investor Services Trust, a leading global custodian and investment administration organisation. Prior to that, he spent many years in public practice with an emphasis on trusts and high net worth individuals. Paul is a former NSW State Chair, a current member of State Council and has presented numerous papers for the Taxation Institute of Australia. - Current at 01 June 2010
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