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
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
- Current at
11 July 2019