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Leading Tax Cases. Orica - What is an asset for CGT purposes?

Published on 14 May 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation outlines the Orica case : The factual basis; the High Court's decision; Income v Capital?; Broader CGT implications

Author profiles:

John RAVASINI
Current at 19 November 2004
 
Carlo MORETTI
Carlo is a Senior Tax Partner in the Sydney office of Pitcher Partners. He has 20 years experience with a focus on Australian and international taxation for medium sized public listed companies and large private family groups. Carlo's extensive experience covers a wide range of industries including manufacturing, property development and management, IT software and service, telecommunications and private banking.
Current at 30 April 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Carlo MORETTI.

 

This was presented at On the Road to Reform .

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