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Timing of disposal under CGT regime

Published on 01 Feb 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The full Federal Court's unanimous decision in FCT v Dulux Holdings Pty Limited & Orica Limited (2001) FCA 1344 on 2 November 2001 held that capital gains arose to the taxpayers in the income years in which the payments wre made by the third parties under an assumption agreement.

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Georgina LIOUROS

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