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
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