Published on 13 Jun 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper reviews the gateway rules in Div 152 and the context of the changes in respect of:
- controlling individuals v. significant individuals
- the revised operation of the net assets test
- the impact of changes to the roll-over concession
- clarifying access to the provisions for deceased estates.
Timothy, of Hemming & Hart Lawyers, practises in revenue law and innovation and media law. He has extensive experience in commercial and public sector law, with expertise in the areas of taxation law, intellectual property and information technology law. He also has a keen interest in the developing area of e-commerce law.
- Current at
22 May 2007