Published on 25 Jul 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These papers will provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:
how the “transfer model” jurisdictions differ from the others
factors required to be considered
when evaluating the factors, whose perspective is most relevant?
the availability of discretions
direction in which case law is moving
the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.
James Richards CTA
Jim is a Deputy Commissioner of Territory Revenue and Director of Revenue Collections within the Northern Territory Revenue Office. Jim is responsible for administering the Territory's payroll tax, stamp duty and home incentive schemes, including associated compliance functions. Jim has held a number of operational, compliance and policy positions within the Office at management level, and is a representative on a number of inter-Revenue Office working groups. Current at 10 May 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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