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Australia's pre-CGT tax treaties: an examination of the ATO position

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Published on 01 Oct 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

An examination of the strength of the views expressed by the ATO in TR2001/12 with a view to demonstrating the uncertainty that continues to exist in this area.

Author profile

Aldrin De Zilva CTA
Aldrin is the Head of Projects and Infrastructure at Greenwoods & Herbert Smith Freehills and has over 20 years experience in a specialist taxation role. He acts predominantly for large multinational and Australian listed companies and has significant experience in advising both vendors and purchasers in multi-billion dollar infrastructure projects. As well as providing taxation advice, Aldrin has been the instructing solicitor on a number of matters before the Federal Court and High Court of Australia. Aldrin has been recognised as one of Australia’s leading tax controversy advisers by the International Tax Review and is heavily involved in consultations regarding taxation law reforms, including assisting the Board of Taxation. Aldrin is a Senior Fellow at the University of Melbourne and lectures in the Masters of Taxation program. - Current at 24 January 2017
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