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Tax case: Sun shines on the accounts

Published on 01 Feb 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The High Court has handed down its decision in FCT v Sun Alliance Investments, a case that deals with the rebateable dividend adjustment and specifically the meaning of 'profits derived'. The Court has held that an unrealised profit may still be derived and that there is no requirement that the profit be of a permanent character.

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Andrew DE WIJN
Andrew is a Senior Associate with Greenwoods & Freehills.
Current at 11 March 2009
Click here to expand/collapse more articles by Andrew DE WIJN.
 
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