Published on 01 Jun 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Taxpayers ought not to be liable to income tax on computed amounts if they do not own the property - income or capital - the purported subject of assessment. This article explores the effectiveness of the taxation laws that attempt to attach revenue consequences to ownership or failure to own, measured against the approach of the High Court of Australia to ownership
Damien L LOCKIE
Current at 26 May 2009
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Current at 16 June 2009
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