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Fifty shades of Greig: The spectrum of taxpayers in share trading

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Published on 01 Nov 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Greig v FCT is the latest in a long line of cases considering the taxation of share trading by reference to a wide survey and exact scrutiny of the facts and circumstances relevant to each decision. The authors consider the consequential development of the law by reference to the characteristics of the spectrum of some of the participants in share trading, which they have termed “gamblers”, “long-term investors”, “speculators” and “share traders”.

Author profiles

Michael Bearman CTA
Michael Bearman, CTA, has 35 years’ experience representing clients in taxation matters. He is a Chartered Tax Advisor and has sat on numerous Tax Institute committees over many years. He has been consistently ranked by Doyles Guide as Melbourne’s one of Melbourne’s pre-eminent taxation barristers since 2016. A regular speaker and writer, Michael’s most recent publications are Taxing matters: Judgments and settlements, Victorian Bar News, Issue 166 (2020) and Fifty shades of Greig: the spectrum of taxpayers in share trading, with P Klank, Taxation in Australia, (2020) Vol. 50(5). - Current at 21 May 2024
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Piotr Klank CTA
Piotr is a commercial barrister specialising in revenue law. He graduated from the University of Queensland with a Bachelor of Commerce and a Bachelor of Laws (Hons) in 2005, and obtained a Master of Laws from the University of Melbourne in 2009. Prior to joining the Bar he was a solicitor with Clayton Utz, MinterEllison and PwC. Piotr has presented and published widely on tax matters for The Tax Institute, the International Fiscal Association, the IBFD and Bloomberg, among others. He is on the Taxation Committee of the Law Council of Australia, an honorary fellow at the University of Melbourne and a member of several tax discussion groups. He appreciates the opportunity to look at issues where there are no clear or simple answers. - Current at 27 October 2020
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