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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
Photo of author, Marc ROMALDI 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
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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
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This was presented at 44th South Australian Convention .

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Individual sessions

Tax reform - Anticipating the tax summit

Author(s):  Graeme COOPER

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Corporate conundrums case study

Author(s):  Scott BRYANT

Materials from this session:





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