Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article examines the results of the Consolidated Press Holdings Property Ltd v Commissioner of Taxation (98 ATC 5009) case. Twelve appeals were brought by the Commissioner of Taxation. Two concerned the operation of Part IVA of the ITAA 1936 and the remainder related to the operation of the dividend stripping provisions of the ITAA and a debt defeasance transaction.
Current at 15 July 2009
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