Published on 23 Apr 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses the Budplan decision, including: is it really a 'great win' for the Commissioner?, the 'no commercial sense' test, interplay between Harts Case and decision in Budplan, impact on pending Federal Court decision like Jamison & Cooke.
Current at 22 June 2009
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