Published on 25 May 17
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- lessons from the cases
- when is a scheme abandoned?
- preserving concessions for property on capital account
- how to deal with part revenue and part capital properties
- beware TD 2017/1 for pre-CGT land
- the importance of evidence
- how does the stapled security position affect SMEs?
Fletch is a partner at Cooper Grace Ward Lawyers who specialises in helping clients and their advisers with tax and customs law issues. Fletch has a particular interest in residency and international tax issues, having acted for the taxpayers in the AAT decision of Dempsey v Commissioner of Taxation and the Full Federal Court appeal of Harding v Commissioner of Taxation. Fletch and his team help clients with advice, private rulings, audits, objections and litigation. Fletch has also presented sessions at The Tax Institute’s Queensland seminars and national conferences and has published papers on topical tax and customs issues.
- Current at
01 April 2022