Published on 01 May 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- the history of the single entity rule
- the ATO view of the single entity rule
- some current issues that the ATO still needs to consider in relation to the single entity rule.
Peter started his career with the ATO back in 1977 and he is currently one of three Deputy Chief Tax Counsels. In Peter’s current role, he provides technical and strategic guidance on many of the ATO’s highest profile and most complex technical issues, legislative amendments and Federal and High Court litigation matters. Peter also chairs the ATO’s Sydney General Anti-Avoidance Rules Panel and has previously chaired the Public Rulings Panel.
- Current at
15 September 2017
Des is the Special Tax Adviser at the Australian Taxation Office. Previously, he was Deputy Chief Tax Counsel for the ATO, a role he held from 1994 until 2011. His work includes advising on major public and private rulings and strategic litigation. Des has been Chair of the Public Rulings Panel and the General Anti Avoidance Rules Panel and currently chairs the International Steering Committee as well as the NTLG International Sub-committee.
- Current at
30 August 2017