Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2005
Lindsay of the Administrative Appeals Tribunal has held in AAT Case  AATA 72, Re G Cassegrain & Co Pty Ltd and C of T that a $9.5 million settlement payment made to the taxpayer, a family company, was assessable as a capital gain. The case raises some intricate and fundamental issues of the operation of the CGT in the context of settlement of actions.
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