Published on 03 May 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this paper include:
- Stapling and association or relationship for tax purposes
- Stapling and trust taxation treatment - Division 6B, Division 6C
- Stapling and scrip rollover
- Policy? Who mentioned policy?
Chris Hood is presently a Senior Tax Counsel in the Australian Taxation Office. He has an extensive background in several areas related to trust taxation, including the operation of Divisions 6C and 6B of the Income Tax Assessment Act 1936. He worked as a member of the secretariat to the Review of Business Taxation (the Ralph Review). Before joining the ATO in 1984, and an extended career in legislative instructing work, Mr Hood was a solicitor in private practice in Sydney.
- Current at
22 May 2013