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).
Campbell has practised law for the past 40 years, specialising in revenue law, with an emphasis on taxation of cross-border transactions, stamp duty,
superannuation, capital gains taxes and similar advices, often advising other law firms and
accountants. Prior to his admission he practised for 14 years as a Chartered Accountant. Campbell is currently undertaking his PhD thesis on taxation of trusts and their beneficiaries. He is a Member of many Taxation Institute Committees.
Current at 16 October 2007 Current at 22 October 2007
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