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Sheltering income: you can run, but can you hide?


End of year tax shelters have been part of the tax landscape for over a decade now. This paper may assist advisers to understand the effect of the new changes in the tax system - and the impact they have on 30 June investments - and appropriately arm themselves with enough knowledge to fully advise clients wishing to embark on these types of investments.

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.

This was presented at Critical tax planning before 1 July 2000.

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A reappraisal of year end tax planning techniques

Author(s):  Steven CERNI

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