Published on 18 May 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- capital - substance over form (revisited)
- nexus to the production of assessable income.
Mark Friezer is a taxation partner at Clayton Utz. He advises on income tax law, focusing on finance, corporate tax and international tax. He has an extensive understanding of business tax reform from his participation in various government consolidation committees. Mark is the 2013 National Chairman of the Law Council of Australia Tax Committee and also a member of the National Tax Liaison Group (NTLG), and is on the Advisory Panel for the Board of Taxation.
- Current at
16 July 2013