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  • Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee

Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee

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

Three articles from cross examination. The first is a discussion of the arguments forwarded in AAT Case 51/96 by the taxpayer. A change in residence and subsequent sale of shares saw a gain. This gain was questioned as to its liability to tax in Australia. The second discusses the Collis case involving the sale of land two months after its purchase for a large profit. And the third is a discussion of the Crisis Couriers (Vabu) Case and the meaning of Employee.

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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