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Bryan Pape is an Australian barrister and international arbitrator whose practice
focuses on:
Bryan is a member of the following professional associations:
LEGAL
INTERNATIONAL ARBITRATION
DOMESTIC ARBITRATION
MEDIATION
DISPUTE BOARD
QUASI- JUDICIAL AND QUASI LEGISLATIVE
Former Member of the Taxation Board of Review No. 1 (1981-1984) and the Australian Accounting Standards Board (1992-1994)
The Superannuation (Excess Concessional Contributions Tax) Act 2007 (Cth.) and the Superannuation (Excess Non-concessional Contributions Tax) Act 2007(Cth.) which impose rates of tax of 31.5% and 46.5% respectively continues to cause concern to savers. These taxes are imposed on delinquent savers or contributors to complying superannuation funds who for whatever reason exceed the cap on [...]
Continue readingDoes the Minerals Resource Rent Tax (MRRT) discriminate between the States of the Commonwealth? If it does then it will be struck down as invalid by the High Court of Australia as being contrary to s. 51(ii) of the Constitution. Relevantly this section says: The Parliament shall, subject to this Constitution, have power to make [...]
Continue readingBryan Pape
Lockhart Chambers,
233 Macquarie Street,
Sydney, NSW, 2000
Telephone: 61 2 8028 0100
Mobile; 0499 834 878
Email: bryanpape@bigpond.com