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Tax reform: Ralph - the key issues: prepayment and anti-avoidance measures

Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper discusses recommendations of the Ralph Committee Report including tax shelter prepayments, managed investment schemes, product rulings, section 82KZM, derivation of income, anti-avoidance measures, an improved "reasonable hypothesis" test, extending the definition of "tax benefit", and substituting a 15 day ownership rule for the 45 day rule.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 16 January 2019
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