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.
- Current at
19 November 2004