Published on 08 Oct 15
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- trust topics:
- CGT Event E1 or A1?
- writing off UPEs as bad debts
- applications to Supreme Court to vary trust terms
- Division 6C - public trading trusts - what constitutes a ‘unit trust’
- streaming franked distributions
- mixed questions of fact and law
- Division 35:
- discretion to allow deduction of non-commercial losses.
Sam has established a reputation as one of the leading junior counsel practising in tax at the Melbourne bar. He advises and appears in all revenue matters, including State tax and superannuation matters. Sam also practises in commercial disputes, administrative law and regulatory proceedings, including civil penalty proceedings. He acts for tax advisers in professional liability and registration and disciplinary matters.
- Current at
16 August 2021