Published on 11 May 09
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- update of the main changes occurring in the last 12 months
- Commissioner's view on the definition of ‘income' in light of Cajkusic and Bamford
- revisit PS LA 2005/1 (GA) - taxation of capital gains of a trust
- impact of the Raftland decision on prior year losses and the application of section 100A.
David is a commercial Silk practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013.
- Current at
29 November 2017