Miscellaneous 2020

Fifty shades of Greig: The spectrum of taxpayers in share trading

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2020


Greig v FCT is the latest in a long line of cases considering the taxation of share trading by reference to a wide survey and exact scrutiny of the facts and circumstances relevant to each decision. The authors consider the consequential development of the law by reference to the characteristics of the spectrum of some of the participants in share trading, which they have termed gamblers, long-term investors, speculators and share traders.

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Miscellaneous 2020

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