Published on 28 Jul 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
the tax policy issues of land rich assessing - where is all this going and what is the underlying policy?
a consideration of the key components that constitute the occasion of the obligation to lodge a statement - speci?cally, the terms used in the legislation and the arti?ce in the extension of the underlying interests under discretionary and other trusts; and
the theoretical and practical dif?culties that arise as a consequence of recent court decisions: especially CPT Custodian Pty Ltd. v CSR (Vic).
Dr Campbell Rankine CTA
Campbell is a Chartered Accountant and
Barrister and Solicitor who specialises in complex taxation and
trust issues. The taxation issues extend to income tax (including
CGT, and the Australian attribution on foreign income), as well as
stamp duties and other indirect taxes. He is a regular presenter to
specialist taxation groups in South Australia and nationally. Current at 21 June 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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