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CGT and the business profits article
Published on 11 Nov 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses the perennial debate of whether treaty protection is available for capital gains.
Author profile
Hon Ian Vitaly Gzell AM QC
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker. - Current at 11 July 2008
This was presented at NSW Annual Intensive Retreat 1999 .
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Individual sessions
Interest deductions: perennial problems
Author(s): Robert O'CONNORMaterials from this session:
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Selected tax cases of 1999
Author(s): Robert AllerdiceMaterials from this session:
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Taxation of dividends
Author(s): David J WILLIAMSMaterials from this session:
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Dividend stripping
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Capital benefits and capital streaming
Author(s): Ernie CHANGMaterials from this session:
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CGT and the business profits article
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
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GST special topic - concept of taxable supply
Author(s): Richard J VANNMaterials from this session:
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