Published on 24 Jun 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the "share" issue
- the "income" issue
- adopting subsection 95(1) principles
- ATO views
- appeal to the High Court
- the operation of PSLA 2005/1(GA)
- other "income" issues
- legislative change
- implications of Bamford.
Ken is a tax and commercial law partner in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Tax Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been involved as a member of the Working Group on Managed Investment Trusts.
Current at 13 January 2009
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