Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper provides an overview of significant cases and rulings of interest to practitioners advising in the SME sector. This material covered includes:
- the latest cases to consider the availability of the CGT small business oncessions, such as Bell v FCT  FCAFC 32?
- tribunal decisions that provide further examples of how to distinguish between employees and contractors
- the ATO’s most recent publications dealing with dividend access sharearrangements
- any new developments with trusts.
Melanie Baker, CTA, is a barrister who specialises in tax and administrative law. Before joining the Victorian Bar in 2010, Melanie was a Senior Associate in the Tax group of Allens Arthur Robinson. Melanie also worked at the ATO in Canberra for two years before joining Allens. As a barrister, Melanie regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation
DO NOT USE HER BIO ON VIC BAR WEBSITE
- Current at
18 January 2019