Published on 13 Apr 98
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics include: when can the Commissioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events?; understanding the proper legal effect of the transaction; relevance of the description provided by the parties; sham transactions; part IVA; cost base of CGT asset; market value; Burrill's case and market value.
Current at 03 June 2009
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