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Cross examination

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Published on 01 Apr 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses a few cases that have gone through the courts recently. The first case involves IT 2637, the second case is Mansfield v FCT and the third discusses how difficuilt it is to change the form or structure of an investment without attracting a liability to capital gains tax.

Author profile

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. - Current at 12 January 2017
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