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Part IVA : commentary on issues

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

This summary article taken from the Red edition of Taxation in Australia, discusses the Commissioner's approach to key Part IVA issues, analyses the Yeung and McDonald's cases plus analyses the South African rules of deduction for self-education expenses.

Author profile:

Michael D'ASCENZO
Michael D’Ascenzo took up his role as Commissioner of Taxation on 1 January 2006. Michael joined the Tax Office in 1977 and worked in various areas, such as tax avoidance schemes, heading up the recoupment tax area and in 1986 was put in charge of international operations, becoming involved in the world’s first advanced pricing agreement. Michael also led the improvements to the self-assessment system introduced in 1992 and the from 1994 worked as Deputy Chief Tax Counsel and the Chief Tax Counsel. Prior to his appointment as Commissioner, Michael held the position of Second Commissioner (Law) and Chief Tax Counsel having an ongoing focus on the interpretation of tax law and the implementation of new tax laws, as well as corporate planning, finance and governance.
Current at 26 November 2007
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