shopping_cart

Your shopping cart is empty

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

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. - Current at 30 August 2017
Click here to expand/collapse more articles by Richard J VANN.
Robert Allerdice
Photo of author, Robert Allerdice - Current at 12 April 2011
Click here to expand/collapse more articles by Robert Allerdice.

 

Copyright Statement
click to expand/collapse