Published on 09 Aug 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Issues covered by this paper include:
- the essence of Coleambally
- mutuality in context, what does it mean for clubs?
- Minister's press release
- the ATO's policy.
This paper includes updates made by John Middleton for presentation at the 'Taxation of Clubs and Association' seminar held in Surfers Paradise on 9 August 2005.
Alistair is a Senior Consultant with four years experience at KPMG, with experience in taxation advisory in respect of Registered Clubs and has recently been involved in discussions with the Australian Taxation Office on the issue of mutuality.
Current at 18 February 2005
Study period 1 2017
CTA1 Lecture Presenter - Lecture 1: Calculating Tax Payable and Assessable Income
CTA2B Advanced lecturer for Lecture 1, 2 and 4
John is a Special Counsel at Clayton Utz
Brisbane and specialises in revenue and commercial law. He has
provided legal advice in respect of the structuring, restructuring,
purchase and sale of businesses and entities of all types. He has
particular experience in CGT planning for the sale of businesses
and also practises in stamp duty, GST and general tax.
- Current at
26 June 2017