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Stapling too far - issues with stapling presentation

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Published on 03 May 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • Stapling and association or relationship for tax purposes
  • Stapling and trust taxation treatment - Division 6B, Division 6C
  • Stapling and scrip rollover
  • Policy? Who mentioned policy? 

Author profile

Christopher Hood CTA
Chris Hood is presently a Senior Tax Counsel in the Australian Taxation Office. He has an extensive background in several areas related to trust taxation, including the operation of Divisions 6C and 6B of the Income Tax Assessment Act 1936. He worked as a member of the secretariat to the Review of Business Taxation (the Ralph Review). Before joining the ATO in 1984, and an extended career in legislative instructing work, Mr Hood was a solicitor in private practice in Sydney. - Current at 11 May 2010
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This was presented at Around the World in 8 Hours .

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GST & property development

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Stapling too far - Issues with stapling

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Issues for investing in US & European property

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