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Tax law: "Montgomery and the mystery of gross income"

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

Australia continues to employ a "gross income". The question asked is "when does a net gain or profit constitute gross income?" This issue has become topical because of the majority decision of the High Court in the recent case of FCT v Montgomery.

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Simon STEWARD
Current at 24 April 2012
 

 

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