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The nexus for liability - the concept of an interest paper

Published on 24 Aug 95 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The concept of an 'interest' in an entity is a consistent theme running through the provisions of Parts X and XI of the Income Tax Assessment Act, 1936, as amended as well as the non-resident trust estate provisions of Division 6 of Part III, namely Ss.96B and 96C.

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Author Photo - Richard Edmonds CTA
Justice Richard Edmonds CTA
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995. Current at 13 September 2011 Click here to expand/collapse more articles by Richard F EDMONDS.
 
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The nexus for liability - the concept of an interest

Author(s):  Richard F EDMONDS

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