Water into wine?
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Published on 01 May 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
An optimistic analysis of the new section 109UB and CGT control test for discretionary trusts
Author profile
Prof Gordon Cooper CTA Life
Gordon is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. - Current at 05 June 2017More by Gordon S COOPER
- ATO roundtable - 16-March-2017
- Division 7A paper - 02-June-2016
- The defective jigsaw - 01-December-2015
- Ethics paper - 21-May-2015
- A trust primer: Beyond the usual issues paper - 23-October-2014
- Division 7A paper - 22-May-2014
- CGT discount and non-residents paper - 26-March-2014
- Trusts...What can you do and what you need to do before 30 June? paper - 27-June-2013
- Foreigners don't vote: the removal of the CGT discount for non-residents. - 07-May-2013
- Removal of CGT discount for foreign residents - how will it work exactly? - 18-May-2012
- Legislating principles as a remedy for tax complexity. - 15-November-2010
- The new regulatory regime for tax practitioners paper - 17-October-2008
- Division 7A: awaking the sleeping giant paper - 25-September-2007
- How Alice was slade - 01-July-2007
- The proposed new tax agent regime paper - 24-May-2007
- Service Entities - 01-June-2006
- Practical CGT problems in developing residential property paper - 06-May-2006
- CGT - old chestnuts and emerging issues paper - 08-April-2006
- Withdrawing wealth on an ongoing basis paper - 23-June-2005
- Forgive but don't forget - commercial debt forgiveness seminar paper - 15-October-2004
- Tax and the Business Cycle from 'Go to Whoa' seminar paper - 02-August-2004
- CGT exemptions, rollovers and special rules convention paper - 03-June-2004
- Interest shown when Steele taken to Hart - 01-October-2003
- Structuring a Business to take advantage of the CGT Concessions seminar paper - 28-March-2003
- A view from the front seat - 01-October-2001
- CGT issues - 17-August-2001
- Black Holes: More Than Science Fiction (Uniform Capital Allowances) - 01-August-2001
- Postcard From Dublin - 01-July-2001
- Unified Capital Allowances: Blackholes - More than science fiction - 12-June-2001
- Business/partners succession planning - 01-January-2001
- Get Ready Now: New Consistent Entity Measures - 01-December-2000
- Entity Tax Overview - 17-November-2000
- Overview of Entity Tax Measures - 31-October-2000
- Overview of Entity Tax Measures - 24-October-2000
- CV for Gordon Cooper - 24-October-2000
- Entity Tax Regime - 24-October-2000
- Entity taxation - 20-October-2000
- New System adopted without debate: Option 2 - the debate - 01-October-2000
- Tax reform: non-commercial losses - 01-September-2000
- Company and trust tax changes: wider strategic implications and current state of play - 01-September-2000
- Capital Gains Tax - 26-May-2000
- Catch 22: taxing of capital gains - 30-March-2000
- Tax reform: "don't panic" - 01-March-2000
- CGT and small business relief - 18-February-2000
- The Ralph Review of Business Taxation: the government response to the Ralph Report: an initial overview - 01-November-1999
- The Government's response to the Ralph Review of Business Taxation: an initial overview - 01-November-1999
- Entity taxation: taxing trusts as companies - 15-October-1999
- Entity Taxation: Taxing trusts as companies - 15-October-1999
- The government response to the Ralph Report: an initial overview - 12-October-1999
- CGT - Ralph Report - 05-October-1999
- The Government response to the Ralph Report: an initial overview - 30-September-1999
- The government response to the Ralph Report: an initial overview - 29-September-1999
- The Government response to the Ralph Report: an initial overview - 28-September-1999
- The Ralph Review: The Government's Response - an overview - 13-August-1999
- Tax Reform - Entity taxation, consolidation regime & CGT - 13-August-1999
- Tax reform : entity taxation, consolidation regime and CGT - 01-August-1999
- CGT update - 14-May-1999
- The Tax Reform Process: the Taxation Institute's Perspective - 07-May-1999
- Damned if you do and damned if you don't: entity taxation - 06-May-1999
- Imagine: Broader areas for reform - 24-February-1999
- The future of CGT - 12-November-1998
- In practice: A goodwill arrangement - 01-November-1998
- Paying the repair bills: what costs are deductible - 01-August-1998
- Imputation and company distributions - 15-May-1998
- Imputation/company distributions - 15-May-1998
- New rules for franked dividends - 07-May-1998
- Dividend streaming and trusts - 07-May-1998
- Implications for small business - 02-April-1998
- Small Business Rollover CGT Relief - 29-July-1997
- Small business CGT relief - 18-March-1997
- Business/partners succession planning - 14-August-1996
- Australian tax update - 28-March-1996
- Role, structure and regulation of the tax profession in OECD countries - 01-November-1994
- Offshore banking units: "OBUs" - only barely useable? - 01-February-1994
- Offshore banking units: "OBUs" - only barely useable. Summary - 01-February-1994
- Education: practical tax series for tax agents - 01-April-1993
- The role of the tax profession in practice - 01-January-1993
- Capital gains and tax developments - 01-January-1993
- Professional standards: TIA takes the lead - 01-December-1992
- Liability: self-assessment and the tax agent - 01-July-1992
- Depreciation developments: damp squib, ho hum... - 01-May-1992
- Tax audits - 01-January-1992
- CGT implications of business incorporations - 01-June-1991
- Easing the burden. Incorporation of a professional practice - 01-July-1990
- Repairs, improvements & depreciation - 01-January-1990
- Calculating the chargeable gain/loss - 01-May-1987
- Calculating the chargeable gain/loss - 01-May-1987
- Capital gains tax - specific problem areas - 01-January-1987
- Capital gains tax: practical aspects of business and asset reorganisations - 01-January-1986
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© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.