Published on 13 Jun 97
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Can the provisions of Div 19B apply to structures other than companies?; What is the relationship between the provision of Div 19B and the other provisions of the ITAA?; Can the provisions of Div 19B be triggered even though the parties do not intend any tax benefit to be derived by any party?
James is a partner with Blake Dawson Waldron. He has extensive experience in revenue law and provides tax advice to a
broad range of public and private corporations. He has spoken at conferences and seminars conducted by the Queensland
Law Society as well as The Taxation Institute of Australia and the Australian Society of CPAs. James is a member of the
Taxation Institute of Australia's State Council and Membership Committee.
Current at 4 June 2004