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Tax Case: Stamp duty tail wags CGT dog?

Published on 01 Apr 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Whilst the High Court decision in Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd involves NSW stamp duty, it is interesting to also consider whether it has any implications for the interpretation of the capital gains tax provisions of the Income Tax Assessment Act, 1997.

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Graham TAYLOR
Current at 25 June 2009 Click here to expand/collapse more articles by Graham TAYLOR.
 

 

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