shopping_cart

Your shopping cart is empty

Tax reform: Ralph - the key issues: prepayment and anti-avoidance measures

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper discusses recommendations of the Ralph Committee Report including tax shelter prepayments, managed investment schemes, product rulings, section 82KZM, derivation of income, anti-avoidance measures, an improved "reasonable hypothesis" test, extending the definition of "tax benefit", and substituting a 15 day ownership rule for the 45 day rule.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor and Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 06 July 2022
Click here to expand/collapse more articles by Ken SCHURGOTT.

 

Copyright Statement