Published on 29 Mar 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Matters covered in this paper include:
- 'consideration' for duty purposes
- the High Court's decision in Dick Smith  HCA 3; 2005 ATC 4052
- consideration comprising items other than the stated 'purchase price'
- relevance of Davis Investments 100 CLR 392 to the consideration issue.
Current at 10 February 2015
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