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Dick Smith Electronics: case study presentation

Published on 29 Mar 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Matters covered in this presentation include:

  • 'consideration' for duty purposes
  • the High Court's decision in Dick Smith [2005] HCA 3; 2005 ATC 4052
  • consideration comprising items other than the stated 'purchase price'
  • relevance of Davis Investments 100 CLR 392 to the consideration issue.

Author profiles:

Peter GREEN
Peter Green FTIA is a Partner at the Sydney office of Mallesons Stephen Jaques. Peter specialises in revenue law, including income tax, capital gains tax, stamp duty Australia-wide and GST. Peter is the joint author of the third edition of Principles of Income Taxation.
Current at 11 March 2009 Current at 02 April 2009 Click here to expand/collapse more articles by Peter GREEN.
 
Holger SORENSEN
Current at 10 February 2015 Click here to expand/collapse more articles by Holger SORENSEN.

 

Individual sessions

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