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Taxation of Capital
Published on 12 Aug 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers the following issues:
- capital/income distinction in trust law
- capital/income beneficiaries
- CGT events - subdivision E
- Section 99B.
Author profiles
Michael Evans
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include:
• a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and
• a member of the design and examinations panel of the Taxation Institute’s CTA3 panel;
• The General Editor of the Australian GST journal.
Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for:
• The Australian and State Treasuries;
• The International Taxation and Investment Centre’s missions in Myanmar; and
• The Canadian Ministry of Finance
- Current at
26 April 2017
Bradley Jones CTA
Bradley is a member of the NSW Bar, he has a broad practice in Commonwealth and state revenue matters where regularly advises and appears for both taxpayers and revenue authorities. He advises resident and non-resident clients in the finance, property development, telecommunications and mining industries in relation to both domestic and international transactions. Before coming to the Bar in 2005, Bradley was a senior associate at Mallesons Stephen Jaques. - Current at 31 March 2015
This was presented at Trusts Intensive .
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Individual sessions
Taxation of Income
Author(s): John ROSSMaterials from this session:
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Taxation of Capital
Author(s): Michael EVANSMaterials from this session:
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Trusts and Value Shifting
Author(s): Kevin J MUNROMaterials from this session:
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Taxation of Foreign Trusts
Author(s): Lee BURNSMaterials from this session:
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