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Life after Ralph - Anti-avoidance measures

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.

Author profile:

Richard Norton CTA
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 Click here to expand/collapse more articles by Richard NORTON.
 

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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