Published on 01 Feb 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Ray Conwell discusses the Government's Christmas release of exposure draft legislation on the new Consolidation regime and Uniform Capital Allowances, with implications for both businesses and the taxation profession.
Read the President's latest press release on the government's recent changes to BAS and associated GST and PAYG law by clicking here.
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs.
- Current at
03 June 2011