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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
Click here to expand/collapse more articles by Peter GREEN.
 
Holger SORENSEN

Click here to expand/collapse more articles by Holger SORENSEN.
Individual sessions

Further details about this event:

 

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