Published on 19 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper considers the Commissioner’s position under TR 2007/D5. Specifically, its purpose is:
- to provide an overview of the Commissioner’s draft views of the application of Division 11A to the assignment of copyrigh
- to consider whether the Commissioner’s approach to the application of Division 11A to a payment that is in respect of an assignment of copyright is arbitrary.
Justin Cherrington CTA
Justin is a partner at Malleson Stephen Jaques’ Melbourne Office where he specialises in income tax issues. He has been closely involved in all manner of tax work including corporate restructures, major acquisitions and international tax issues. Justin specialises in all aspects of corporate taxation, including dividend imputation, capital gains tax, capital distributions and employment related tax issues. Current at 23 July 2007
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James is a solicitor with Mallesons Stephen Jaques. Current at 23 July 2007
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