Published on 24 Feb 99
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics include: when can the commisioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events; understanding the proper legal effect of the transaction; sham transactions; market value substitution rules; cost base of a CGT asset; Burrill's case and market value.
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Grant is a Partner at Allens Arthur Robinson.
Current at 3 September 2008
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