Published on 09 Feb 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- interest before a business starts, after it ceases
and on refinancing
- on lending within a group (Rocca's Case)
- financing asset revaluation reserve distributions.
"Chris Wallis CTA commenced practice as a Barrister in 1991 and 27 years later has a strong no nonsense reputation throughout Australia in the fields of equity and revenue law.
Chris’ focus is on keeping clients out of the AAT and Court using attention to detail and negotiation to secure certainty for clients at the earliest opportunity, a focus which has involved him in numerous in-house facilitation sessions.
Chris is a regularly published author and a member of the Editorial Board of the Australian Tax Law Bulletin and also of the Australasian Tax Teachers Association (ATTA).
Chris presents regularly throughout Australia for the professional bodies and ATTA and has completed studies in international tax at the Institute for Austrian and International Tax Law at Wirtschafts Universitat in Vienna and the IBFD in Amsterdam.
Two of Chris' recently published articles have addressed issues arising under the ATO's in-house facilitation process. Subsequent changes to the process reflected observations in the articles. "
- Current at
06 June 2018