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

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
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
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