Published on 12 Nov 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper deals with the "anti-avoidance" measures arising from the Ralph Report on Business Taxation in July 1999 and the Government's response as announced on 21 September 1999.
Richard has been a Partner at Norton & Smailes, Tax Lawyers, since 1994. Richard practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court and has delivered and authored numerous papers and articles for The Tax Institute, the Law Society WA and other professional organisations and publications.
- Current at
05 February 2016