Published on 21 Oct 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper goes through how trusts have been treated, the number of ways that any loop-holes have been corrected so far. Loop-holes such as anti avoidance measures, division 45, Pt IVA - these have been dealt with by the courts. The parliament has also closed a number of loop-holes such as with Division 7A.
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court, and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010 and was a Past President of the Tax Bar Association. Terry is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School.
- Current at
30 August 2021