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Tax Cases: Loss transfer agreement

Published on 01 Nov 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Discusses the recent Federal Court decision of Harts Australia Pty Ltd v Commissioner of Taxation, [2000] FCA 1131, where the Commissioner succeeded in arguing the three loss transfer agreements between related companies were not valid in the absence of the dollar amount of the losses transferred being recorded in the Agreements.

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Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.
 

 

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