Published on 01 Aug 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The author makes a comment, in this article, concerning the ATO's line of argument in using a special purpose trust such as a superannuation fund to establish judicial precedent to apply to all trusts.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations.
- Current at
18 May 2004