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  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.
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
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