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 Current at 21 February 2005
A Senior Associate at Clayton Utz Brisbane, John specialises in revenue and corporate law.
He has provided legal advice in respect of the structuring, restructuring, purchase and sale
of businesses and entities of all types. With particular experience in CGT planning for the
sale of businesses, he also practices in stamp duty, GST, and general tax.
Current at 9 October 2008 Current at 15 December 2008
Click here to expand/collapse more articles by John MIDDLETON.