Skip to main content
shopping_cart

Your shopping cart is empty

The aggregation of transactions presentation

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.

Author profile:

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 Click here to expand/collapse more articles by Brian J RICHARDS.
 

This was presented at 13th Annual States' Taxation Conference.

Get a 20% discount when you buy all the items from this event.

Individual sessions









Further details about this event:

 

Copyright Statement