Cross examination: Public entities ownership
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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
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 12 January 2017More by Richard J VANN
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- Practical implications of Australia’s recent tax treaties paper - 19-May-2011
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- Bamford in the High Court: Short and sweet - 01-May-2010
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- Cross examination : warranty case warrants care - 01-December-1995
- Tax Law Improvement : are we on the right track ? - 13-September-1995
- Tax treaties in the 1990s - 24-August-1995
- IMPROVING TAX LAW IMPROVEMENT: AN INTERNATIONAL PERSPECTIVE - 01-January-1995
- The Fletcher's and World Book cases - 01-August-1992
- The self-assessment amendments - 01-July-1992
- The New Zealand imputation system: a comparison with Australia - 01-June-1989
- The background and policy of the Australian international accruals regime - 01-January-1989
- International developments in tax reform. Have we seen the end of major tax reforms in Australia or do reforms in other countries suggest that further measures are likely to be introduced here? - 01-December-1988
- How Business Tax Planning Operates: Arbitrage, Imputation and International Investment - 01-January-1988
- International developments in tax reform - 01-January-1988
- A examination of the imputation system in the context of the erosion of the company tax base - 01-January-1987
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Click here to expand/collapse more articles by Richard J VANN.
Robert Allerdice
- Current at
12 April 2011
More by Robert Allerdice
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Click here to expand/collapse more articles by Robert Allerdice.
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