Miscellaneous 1996

Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 1996

Three articles from cross examination. The first is a discussion of the arguments forwarded in AAT Case 51/96 by the taxpayer. A change in residence and subsequent sale of shares saw a gain. This gain was questioned as to its liability to tax in Australia. The second discusses the Collis case involving the sale of land two months after its purchase for a large profit. And the third is a discussion of the Crisis Couriers (Vabu) Case and the meaning of Employee.

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Miscellaneous 1996

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