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 W Marks QC 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 & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013.
- Current at
10 July 2017