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  • The significance of mutuality: Coleambally and beyond paper

The significance of mutuality: Coleambally and beyond paper

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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.

Author profiles

Alistair HALEY
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 - Current at 21 February 2005
John Middleton CTA
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
Click here to expand/collapse more articles by John MIDDLETON.

 

This was presented at Taxation of Clubs and Associations .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The significance of mutuality: Coleambally and beyond

Author(s):  Alistair HALEY,  John MIDDLETON

Materials from this session:

Achieving tax exemptions

Author(s):  Michael BANNON

Materials from this session:

IFRS

Author(s):  Kaylene HUBBARD

Materials from this session:

Fringe benefits tax issues

Author(s):  Steven ROSENSTRAUSS

Materials from this session:

Further details about this event:

 

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