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
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters.
- Current at
16 July 2020