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10 Aug 11 Taxpayer in the business of share trading

The AAT has held that a taxpayer was in the business of share trading, notwithstanding that during the relevant year of income he did not sell many of his shares. The lack of sales was attributed to the global financial crisis: The Taxpayer and FCT [2011] AATA 545 (AAT, McCabe SM, 5 August 2011).


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