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TR 2005/23 - capital and revenue gains for listed investment companies

Published on 01 Mar 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

TR 2005/23 provides the Commissioner’s interpretation of a capital gains tax concession available to shareholders in listed investment companies. This article examines the Commissioner’s views on capital and revenue gains in the context of this concession.

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Author Photo - Keith Kendall CTA
Dr Keith Kendall CTA
Keith is a Senior Lecturer, School of Law, La Trobe University. Current at 01 October 2010 Click here to expand/collapse more articles by Keith KENDALL.
 
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