Roll up, roll up: the tax update

Graw, Stephen (2005) Roll up, roll up: the tax update. In: [Presented at] 2005 Taxation Institute of Australia North Queensland Convention. From: 2005 Taxation Institute of Australian North Queensland Convention, 19-20 May 2005, Townsville, QLD, Australia.

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[Extract] As has been the case in all previous years, 2004 saw had its crop of new cases, new rulings and new legislation – some fundamental and ground-breaking, some clarifying of detail and some of only passing relevance (to anyone except for the parties directly involved – and the odd academic). The following is a brief summary of some of the major matters that arose – particularly in the Courts -with, where relevant, some comment on their significance and implications. For convenience I have grouped them under their major generic subject headings. Developments, including cases and rulings, that are the specific topic of other papers later in this conference – Part IVA, Trusts and Superannuation – have not been included.

Item ID: 53297
Item Type: Conference Item (Non-Refereed Research Paper)
Date Deposited: 09 May 2018 23:33
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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