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Tax Case: State tax affects CGT again?

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

As with the recent Dick Smith case, the decision of the High Court in CPT Custodian Pty. Ltd. v. Commissioner of State Revenue [2005] 4 CA 53, which concerned a liability to Victorian land tax, has potentially far reaching implications in the income tax and CGT field.

Author profile

Andrew Hirst CTA
Andrew, CTA, is a Director at Greenwoods & Herbert Smith Freehills Pty Limited. Andrew advises on a wide range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has been extensively involved in the development of the TOFA provisions and represented The Tax Institute before the House of Representatives Economic Committee in relation to recent changes in this area. - Current at 10 April 2017
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