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