shopping_cart

Your shopping cart is empty

  • Home
  • The nexus for liability - the concept of an interest paper

The nexus for liability - the concept of an interest paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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.

Author profile

The Hon. Richard Edmonds AM, SC
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.

 

Individual sessions

The nexus for liability - the concept of an interest

Author(s):  Richard F EDMONDS

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse