Published on 01 Jun 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This column discusses:
- the proposed legislation to reverse the effect of the decision of the Full Federal Court in FC of T v Firth  FCA 413; 2002 ATC 4346
- the Australia-Vietnam double tax agreement
- dairy industry deregulation
- Part IVA and trading stock
- amounts paid by B-Pay
- the main residence exemption
- CGT - calculation of net income of non-resident trust
- the continuing effect of interposed entity election
- consumer loyalty program - deductions
- some recent case decisions.
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