Paper Profits, CGT & the ORICA Decision
Published on 16 Jul 1998
| Took place at City West Function Centre, City West
The ORICA (I.C.I.) case is the latest consideration by the High Court of income under Section 25(1) and assets and disposal under the Capital Gains Tax. The High Court has accepted that the mere performance of a contractual obligation gives rise to a taxable capital gain, but not ordinary income, to a non-financial institution.
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