Published on 25 Oct 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses the Merrill Lynch case. It has acted like a prism in which various taxation principles and concepts have become trapped and then been deflected in way that might ignore commercial reality and sensible accounting treatment but which may serve the interests of some employers involved in employee incentive plans and highlight the care that must be taken by others.
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact.
- Current at
04 August 2016