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.
Richard Vann, CTA is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
Updated by Kathy Xu for 6th VIC Tax Forum
- Current at
07 May 2018