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Tax Law Changes: Designing the Vessel
Published on 12 Sep 97 by VICTORIAN DIVISION, THE TAX INSTITUTE
An evaluation of alternative business structures in the TLIP environment. Examines sole proprietorship, partnership, co-operative, company and trusts.
Author profile
Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. - Current at 03 June 2011
This was presented at 36th Annual Victorian/Tasmanian State Convention - ''Navigating the Best Course'' .
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Tax Losses - the Rules Affecting Availability
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Tax Law Changes: Designing the Vessel
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Restructuring: Is the Vessel Seaworthy?
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Employment Taxes: Recent Developments
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Franking Credits: Weathering the Storm
Author(s): Patrick BROUGHANMaterials from this session:
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