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The state tax cases 'essential toolbox' paper
Published on 26 Jul 12 by NATIONAL DIVISION, THE TAX INSTITUTE
Over more than a century, the courts have delivered several landmark tax and duty cases, an awareness of which is essential in every state tax practitioners' knowledge 'toolbox'. In this paper, Justice Gzell identifies the cases he has found most compelling, and discuss their particular relevance in contemporary tax practice.
Author profile
Hon Ian Vitaly Gzell AM QC
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker. - Current at 11 July 2008
This was presented at 12th Annual States' Taxation Conference .
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2011-2012 State taxes cases update
Author(s): James PETTERSONMaterials from this session:
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State taxes update
Author(s): Sue BOSCHMaterials from this session:
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Voluntary compliance
Author(s): Jim RICHARDSMaterials from this session:
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Payroll tax black holes
Author(s): Gary MATTHEWSMaterials from this session:
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Penalties and interest - Affecting duties and payroll tax
Author(s): Nick HEGGARTMaterials from this session:
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The state tax cases 'essential toolbox'.
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
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Corporate 'recombinations'
Author(s): Costa KOUTSISMaterials from this session:
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Duty issues affecting partnerships
Author(s): Matthew SEALEYMaterials from this session:
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Employment expenses and obligations aligned with payroll tax
Author(s): Greg KENTMaterials from this session:
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The contraction of the duty base and its effect on land based duties
Author(s): Adrian CHEKMaterials from this session:
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Mining - duty issues
Author(s): Amrit MACINTYREMaterials from this session:
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Payroll tax grouping
Author(s): Tony INCEMaterials from this session:
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Stamp duty issues affecting private trusts
Author(s): Campbell RANKINEMaterials from this session:
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