Published on 25 Jul 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Harry Lakis will outline the courts’ analysis of aggregation by reference to the key cases, with Jim Richards providing an administrator’s perspective. These presentations provide a comparison of the aggregation provisions and the Revenue Offices’ approaches, including:
how the “transfer model” jurisdictions differ from the others
factors required to be considered
when evaluating the factors, whose perspective is most relevant?
the availability of discretions
direction in which case law is moving
the approach taken when evaluating the aggregation of interests that may comprise a “significant interest” in the landholder/land rich context.
Brian Richards CTA
Brian has specialised in providing taxation advice to a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. He also consults extensively to other accounting and legal practices on various taxation issues. As a taxation specialist, Brian has extensive academic and other lecturing experience. Current at 20 May 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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