Miscellaneous 2003

Technical News - Government Initiatives

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2003

This column discusses:
- the proposed legislation to reverse the effect of the decision of the Full Federal Court in FC of T v Firth [2002] FCA 413; 2002 ATC 4346
- the Australia-Vietnam double tax agreement
- dairy industry deregulation
- Part IVA and trading stock
- amounts paid by B-Pay
- the main residence exemption
- CGT - calculation of net income of non-resident trust
- the continuing effect of interposed entity election
- consumer loyalty program - deductions
- some recent case decisions.

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Miscellaneous 2003

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