Ray Neale is a senior lecturer in the School of Law at the University of Western Sydney. Ray worked in the Australian Taxation Office before becoming an academic. He is admitted as a solicitor in NSW and is a Fellow of the Taxation Institute of Australia. Since becoming an academic he has acted as a consultant to the Australian Taxation Office and to both legal and accounting practices in NSW. He is also the author of a number of articles and conference papers in the area of taxation. Ray teaches taxation and superannuation law, and his research interests are in taxation law and financial services law. Ray Neale was head of the School of Accounting and Law within the Faculty of Management at the Blacktown campus for several years and was involved with the development of a number of postgraduate courses, including the financial planning masters course.

In July 2004 the Australian Taxation Office (ATO) issued draft determination TD2004/ D22.This draft determination presented a view that tax advice given in a non-representational capacity,which was incidental to another service or advice, would not ... Read more