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Life after Ralph - Anti-avoidance measures


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.

Author profile

Richard Norton CTA
Richard is a Legal Practitioner Director with Deloitte Legal in Perth. He practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, private 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. He is a former State Chairman and national councillor of the Tax Institute and holds a Meritorious Service Award from the WA Division. He has delivered and authored numerous papers and articles for the Tax Institute, the Law Society of WA and other professional organisations and publications. - Current at 11 June 2021
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This was presented at The New Business Tax System - Life after Ralph .

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Individual sessions

Corporate & Small Business Reforms

Author(s):  Ian CRISP

Materials from this session:

Anti avoidance measures : case studies

Author(s):  Jocelyne BOUJOS,  Daniel VELTHUIS

Materials from this session:

Corporate and small business reforms: case studies

Author(s):  Wally BOROVAC,  Janine LANIGAN

Materials from this session:

Anti Avoidance Measures

Author(s):  Richard NORTON

Materials from this session:

CGT Reforms

Author(s):  Geoff PETERSSON

Materials from this session:

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