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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:

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
Click here to expand/collapse more articles by Carlo MORETTI.
 
John RAVASINI

This was presented at On the Road to Reform.

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