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9% – what’s in it for Katie?

Published on 01 Jul 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

SGC core concepts have remained mostly unchanged but since 1992 business practices have evolved. The evolution of business practices, ably assisted by worker ignorance, incomprehensible legislation, choice of fund difficulties, an under resourced ATO SGC audit centre and fee sensitive clients who decline advice, has led to relatively widespread SGC non-compliance and created issues for practitioners under the Code of Conduct.

Author profile

Christopher Wallis CTA
Chris 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 08 October 2019
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