Published on 17 Feb 10
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- a brief overview of the changes to Section 23AG ITAA 1936
- Section 23AF
- the impact for employers
- the impact for employees.
Anthony Underhill CTA
Tony is a Tax Principal at Grant Thornton and has more than 30 years experience in taxation. His background includes time in commercial practice and academia in Australia and the UK. Tony’s core expertise is in expatriate and inpatriate taxation, ATO audits and dispute resolution, international tax planning and structuring, and the use of trusts in tax and estate planning. He is a former academic lecturer on taxation, accountancy, finance and management topics. Tony is a current member of The Tax Institute State Convention Organising Committee and has sat on the Education Committee. Current at 02 June 2014
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