Skip to main content
shopping_cart

Your shopping cart is empty

Ownership - update of foundational principles for revenue laws

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

Author profiles:

Damien L LOCKIE
Current at 26 May 2009 Click here to expand/collapse more articles by Damien L LOCKIE.
 
Tim GALVIN
Current at 16 June 2009 Click here to expand/collapse more articles by Tim GALVIN.

 

Copyright Statement