Published on 01 Dec 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
CSR Ltd has been successful in the Full Federal Court in arguing that a sum received from an insurer in settlement of legal actions was not assessable as ordinary income. This article looks at this ruling and its effects.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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