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Casenote - forward sale agreement did not give rise to capital gains tax.

Publication date: 01 Jul 07 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 13 No 4 2007

Pages: pp.289-291

The Federal Court of Australia's decision that a forward purchase agreement of shares did not give rise to a capital gain but, instead a capital loss provides an extensive and detailed analysis of the operation of Australia's capital gains tax divisions in relation to sophisticated financial transactions.

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Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 26 June 2019
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