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.
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute.
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