Published on 28 Jul 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- the contingency principle - alive and well?
- modern case law - old wine in surprising new bottles
- interim assessing powers - do they affect substantive law?
- case study - treatment of purchase by variable instalments in each State and Territory
- application of contingency principle beyond “transfer” duty
- implications for documenting transactions.
Current at 29 June 2009