Published on 01 Jun 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Taxpayers ought not to be liable to income tax on computed amounts if they do not own the property - income or capital - the purported subject of assessment. This article explores the effectiveness of the taxation laws that attempt to attach revenue consequences to ownership or failure to own, measured against the approach of the High Court of Australia to ownership
Dr Damien Lockie CTA-Life
Dr Damien Lockie, FTIA (Life), is a Barrister-at-Law at the
Victorian Bar and an Adjunct Professor of Law at Bond University.
Dual qualified in law and accounting, Damien has over 30 years
experience as a Solicitor, Accountant and advocate specialising in
property and environmental laws and federal and state revenue laws. Current at 01 March 2012
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Tim is a Senior Taxation Manager with BDO Kendalls. Current at 01 June 2009
Click here to expand/collapse more articles by Tim GALVIN.