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Tax cases: Jane Robyn Gardiner v Commissioner of Taxation 2000 AATA 257: taxpayer wins on argument that acquisition of land outside CGT start date.


The taxpayer received an assessment for capital gain made on a property disposed of in 1988, which the Commissioner argued was assessable under the Capital Gains Tax provisions since the property was acquired post 19 September 1985. The taxpayer argued that the property had been acquired under a contract entered into prior to this date. The factual and legal issue to be determined by the AAT, was when the contract had been made; and held the property was acquired prior to 19 September 1985. The article also describes the distinction between this case and McDonald v Commissioner of Taxation.

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Annamaria Carey
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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