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Tax cases: No contract of purchase

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

This article covers a recent case in which forfeited deposit arising from the termination of a contract for the sale of land is to be taken into account in calculating a net capital gain to be included in the assessable income of the vendor

Author profile:

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 Click here to expand/collapse more articles by Annamaria CAREY.
 
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