Published on 11 May 09
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- update of the main changes occurring in the last 12 months
- Commissioner's view on the definition of ‘income' in light of Cajkusic and Bamford
- revisit PS LA 2005/1 (GA) - taxation of capital gains of a trust
- impact of the Raftland decision on prior year losses and the application of section 100A.
David W MARKS
Current at 04 June 2009
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