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The significance of mutuality: Coleambally and beyond paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 09 Aug 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered by this paper include:

  • the essence of Coleambally
  • mutuality in context, what does it mean for clubs?
  • Minister's press release
  • the ATO's policy.

This paper includes updates made by John Middleton for presentation at the 'Taxation of Clubs and Association' seminar held in Surfers Paradise on 9 August 2005.

Author profiles

Alistair HALEY
Alistair is a Senior Consultant with four years experience at KPMG, with experience in taxation advisory in respect of Registered Clubs and has recently been involved in discussions with the Australian Taxation Office on the issue of mutuality.
Current at 18 February 2005
John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
Click here to expand/collapse more articles by John MIDDLETON.

 

This was presented at Taxation of Clubs and Associations .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The significance of mutuality: Coleambally and beyond

Author(s):  Alistair HALEY,  John MIDDLETON

Materials from this session:

Achieving tax exemptions

Author(s):  Michael BANNON

Materials from this session:

IFRS

Author(s):  Kaylene HUBBARD

Materials from this session:

Fringe benefits tax issues

Author(s):  Steven ROSENSTRAUSS

Materials from this session:

Further details about this event:

 

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