Published on 09 Apr 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- how the denial of discount rules generally operate
- the interplay with Division 855
- the transitional value method of apportionment.
Prof Gordon Cooper CTA Life
Professor Cooper is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. Current at 11 March 2016
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