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Imputation: death by a thousand cuts

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the history behind the introduction of the imputation system and what has happened to this system since its inception.

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Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.
 

This was presented at 6th National Tax Retreat.

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Individual sessions

The New Definition of Dividend

Author(s):  Richard J VANN

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The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

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Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

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