Published on 24 May 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
The High Court's decision in Dick Smith Electronics forces income tax advisers to reconsider basic concepts such as calculating CGT cost base, what to include in CGT proceeds on disposal and whether relief from double taxation is available. Find out the problem areas, the ATO response to the decision and how to deal with old and new transactions.
Current at 04 May 2011
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