Published on 27 Sep 11
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- the reason for grouping provisions
- legislative provisions
- common employees
- practical operation of old and new de-grouping provisions.
David is a commercial Silk practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013.
- Current at
29 November 2017