Published on 19 Aug 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following:
- interdependent sale of land and business goods
- recent decisions including Uniqema and Palace Hotel
- operation of s 22B
- goods and land sold to un-associated people under separate contracts of sale
- tenant's fixtures - effect of Vopak v Commr of SR and s 22A
- current position in relation to sale of going concern.
Derek is a principal of Deloitte Touche Tohmatsu.
Current at 28 July 2004 Current at 19 November 2004