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 presentations 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.
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes.
- Current at
26 June 2019