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Division 6 sleepers presentation


This presentation covers:

  • a brief overview of Division 6
  • present entitlement and sham
  • Section 100A
  • Section 99B.

Author profiles

Terrence Murphy QC, CTA
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 05 November 2019
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Mia Clarebrough
Mia Clarebrough is a barrister practising predominantly in tax law, administrative law, equity and trusts. Mia acts for both taxpayers and revenue authorities in State and Federal matters, advises on tax investigations, rulings and objections, through to tax litigation and alternative dispute resolution. Before being called to the Bar, Mia was a Senior Associate at Norton Rose Fulbright and, before that, worked in the corporate tax group at Deloitte. She has been recognised in Doyle’s Guide as a recommended tax barrister and is a Senior Fellow of the Law Faculty at the University of Melbourne. - Current at 16 December 2020
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Moira Merrick CTA
Moira Merrick, CTA, is the Director & Technical Leader for the Victorian Case & Technical Leadership group in the Private Wealth sector at the ATO. Immediately preceding this role, Moira was the Regional Director for Victoria and Tasmania for the Technical Excellence Services group responsible for providing technical advice in the form of Private Binding Rulings, Class Rulings and Product Rulings within the former Private Groups and High Wealth Individuals business line. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. - Current at 16 December 2020
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This was presented at Victorian Trusts Conference .

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Individual sessions

Division 6 sleepers

Author(s):  Terry MURPHY,  Mia Clarebrough,  Moira MERRICK

Materials from this session:

Residency and trusts

Author(s):  Anthony BRADICA

Materials from this session:

Further details about this event:


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