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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 , NSW

Matters covered in this seminar include:
- 'consideration' for duty purposes
- the High Court's decision in Dick Smith [2005] 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.

Individual sessions

Dick Smith Electronics

Author(s):  Holger SORENSEN

Matters covered in this paper include:

  • 'consideration' for duty purposes
  • the High Court's decision in Dick Smith [2005] 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.
Materials from this session: