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Alienation of income paper
Published on 14 Apr 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- leasing and licensing
- improvements to property
- current use of service trusts
- assignments of income and trust arrangements
- disposal of (a right to) sale proceeds
- partnerships and co-ownerships.
Author profiles
Marc Romaldi CTA
Marc Romaldi, CTA, has over 14 years tax law experience from practising in accounting and legal spheres in both domestic and international environments. Capital gains tax, general income tax, international tax, stamp duty, GST, superannuation and fringe benefits tax all form part of Marc's tax law skill set. This expertise is used to advise ASX-listed companies, private enterprises and high net worth individuals on the commercial and tax implications of structuring, restructuring, acquisitions and sales.
- Current at
22 January 2018
Lucy Simeoni
Lucy Simeoni is a Director at WRP Legal. She specialise in commercial tax, Lucy advises clients on income and capital gains tax, GST, stamp duty, payroll tax, and state and federal taxation disputes. She works with a diverse client base, from small enterprises to large private businesses and high-net-worth individuals, with notable expertise in the pharmacy and retirement village sectors. Her skillset extends to business structuring, restructuring, acquisitions, and sales. A recognised specialist in charities and not-for-profit law, she also provides strategic advice on corporate, commercial, trust, and partnership matters. She is a member of The Tax Institute SA State Council and chair of The Tax Institute Women in Tax Committee. - Current at 23 June 2025
This was presented at 44th South Australian Convention .
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Capital gains tax: The obscure provisions
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Tax reform - Anticipating the tax summit
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Are trusts still a valid business/investment structure?
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Consolidations - Opportunities and traps for SME's
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SMSFs: The preferred wealth creation vehicle?
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Alienation of income
Author(s): Marc ROMALDI, Lucy SIMEONIMaterials from this session:
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Corporate conundrums
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Corporate conundrums case study
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Stamp duty problems
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Bankruptcy - So what comes next?
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Rewarding your senior management
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Tax border security
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