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Dick Smith Electronics: How a loan to a company became part of the consideration for the purchase of the shares in that company paper

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 [2005] 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.

Author profile:

Holger SORENSEN
Current at 10 February 2015 Click here to expand/collapse more articles by Holger SORENSEN.
 

 

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