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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 Click here to expand/collapse more articles by Paul L DOWD.
 
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