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Tax case: Sun shines on the accounts

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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 Barrister at the Victorian Bar specialising in federal and state tax matters. Prior to joining the Bar he was a solicitor with Greenwoods & Freehills for eight years and worked exclusively in tax. - Current at 22 September 2013
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