Published on 01 Oct 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The ATO has released for public comment draft ATO Superannuation Circular 2003/XX on what constitutes
'business real property'. The circular is a useful insight into the ATO's thinking on a diverse range of super fund investments.
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Andy is a Solicitor at Hall & Wilcox Lawyers.
Current at March 2004
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