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Tax tips: Guilty by association

Published on 01 Oct 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Many are curious as to who their genealogical relatives are, but who are their fiscal relatives? The answer is largely dictated by the definition of “associate” in s 318 ITAA36. This article outlines some aspects of this definition.

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John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. - Current at 01 October 2016
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