Dick Smith Electronics: How a loan to a company became part of the consideration for the purchase of the shares in that company
Published on 29 Mar 2005
| Took place at The Menzies Hotel, Sydney
Matters covered in this seminar include:
- 'consideration' for duty purposes
- the High Court's decision in Dick Smith  HCA 3; 2005 ATC 4052
- consideration comprising items other than the stated 'purchase price'
- relevance of Davis Investments 100 CLR 392 to the consideration issue.