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Cross examination: Public entities ownership

Published on 01 Feb 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Proposed changes to s 160ZZS means that public entities will have to test for changes in their majority ownership as at 20 January 1997 for CGT purposes. This article outlines the tests

Author profiles:

Author Photo - Richard Vann CTA
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. Current at 17 March 2016 Click here to expand/collapse more articles by Richard J VANN.
 
Author Photo - Robert Allerdice CTA
Robert Allerdice CTA
Robert has tax experience spanning 33 years, and is currently The Tax Institute's Tax Consultant. In this role, Robert edits TAXVINE, The Tax Institute's weekly email newsletter, and reviews all articles for publication in two of The Tax Institute's journals, Taxation in Australia and the Tax Specialist. Robert also assists in The Tax Institute's Structured Education program, filling the roles of Advanced Tax Convenor and Applied Tax Convenor. Robert was admitted as a solicitor of the NSW Supreme Court in 1974 and practised as a tax lawyer from 1978 to 1993. He then accepted positions as Senior Lecturer, firstly with ATAX at the University of New South Wales, and then at the Law School at the University of Sydney. Robert joined The Tax Institute in June 2000. Current at 01 February 2012 Click here to expand/collapse more articles by Robert Allerdice.
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