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TR 2005/23 - capital and revenue gains for listed investment companies

Published on 01 Mar 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

TR 2005/23 provides the Commissioner’s interpretation of a capital gains tax concession available to shareholders in listed investment companies. This article examines the Commissioner’s views on capital and revenue gains in the context of this concession.

Author profile

Dr Keith Kendall CTA
Photo of author, Keith KENDALL Study Period 1 2017 CTA1 - Lecture Presenter - Lecture 1 - 6 (Face to Face class) and Lecture 1 - 6 (ShineWing class) Dr Keith Kendall is a Barrister at the Victorian Bar, specialising in all aspects of taxation law at both a Commonwealth and State level. Prior to coming to the Bar in 2011, he worked in the Tax Services Division of Deloitte in Melbourne for over 10 years. Keith's practice encompasses all aspects of the tax litigation process, including objections and settlement negotiations, as well as the provision of opinions. Until 2016, Keith was the co-ordinator of Tax Law programs at the School of Law at La Trobe University, where he was a Senior Lecturer. Keith is a regular presenter on a wide range of taxation topics. As well as being a member of the Victorian Bar, Keith has also been admitted as an interstate member to the South Australian Bar and the Queensland Bar. - Current at 30 August 2017
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