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Corporate re-organisations and anti-avoidance provisions
Published on 13 Nov 97 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered include:
- general anti-avoidance provisions of Part IVA
- Domestic re-organisations
- International re-organisations
- Treaty shopping
- Dividend stripping
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 Annual Intensive Seminar 1997 .
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Individual sessions
Interest deductibility for corporations
Author(s): Richard F EDMONDSMaterials from this session:
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Tax due diligence
Author(s): John KIRKWOODMaterials from this session:
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Corporate losses/ownership tracing rules: "mine and thine"
Author(s): Robin SPEEDMaterials from this session:
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Tax effective share buy backs
Author(s): Christopher CATTMaterials from this session:
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Changes to the foreign source income provisions
Author(s): Richard DUKESMaterials from this session:
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Corporate re-organisations and anti-avoidance provisions
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
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Employee renumeration
Author(s): Gil LEVYMaterials from this session:
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Privatisation/corporations/floats
Author(s): Tony PROCTORMaterials from this session:
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