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 is a Barrister who specialises in tax. Before joining the Victorian Bar, Melanie was a Senior Associate in the tax group of Allens Arthur Robinson. Before joining Allens in 2002, Melanie worked at the ATO in Canberra for two years. As a Barrister, Melanie regularly advises, and appears on behalf of, taxpayers and the Commissioner of Taxation.
- Current at
17 January 2017