Q and A: The new franking rules

Michael Parker CTA

Michael Parker, CTA, is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 31 October 2019

Simon Tisher CTA

Simon has been a barrister at the Victorian Bar since May 2003. Most of Simon’s experience at the Bar pertains to tax matters (state and federal) and matters related to taxation: superannuation, insolvency and bankruptcy and professional indemnity claims (commonly involving tax advice). He also has sound experience in commercial litigation matters in the state courts. Simon was included as a “Leading Tax Barrister” in Doyles Guide in 2017 and 2018. He acts for taxpayers and for the Australian Taxation Office, led and unled, in disputes ranging from small individual matters to large corporate tax disputes. Simon also has a busy advisory practice. He has published several articles in the Law Institute Journal and Taxation in Australia, and is the author of the tax chapter of de Groot’s Wills, Probate and Administration Practice (Victoria) . Simon is heavily involved with the Tax Institute and is chair of its State Taxes Committee. - Current at 07 August 2019