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.
John is a Senior Associate in the commercial property and construction team of Ebsworth & Ebsworth Lawyers. With over 10 years experience as a lawyer in private and government practice, he has developed an extensive knowledge of property, commercial, banking, taxation (particularly indirect taxation such as stamp duty and GST), general litigation and estate laws. Current at 17 May 2006
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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