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Senior tax counsel's report: Refund of excess imputation credits

Published on 01 Nov 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The denial of refunds for excess imputation credits as proposed by Labor will have some unexpected victims. Maybe some compromise needs to be considered.

 

Author profile

Prof Robert Deutsch CTA
Robert, CTA, is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 06 August 2018
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