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 06 May 2009
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Dr Holger Sorensen CTA
Dr Sorensen is a Sydney barrister practising in revenue law from Ground Floor Wentworth Chambers, and is also an Adjunct Professor, Faculty of Law, University of Technology, Sydney. Prior to commencing practice in Sydney in 1984, he was Senior Solicitor (Investigations), Special
Prosecutor's Office, Sydney involved in investigation of the 'bottom-of-the-harbour' tax schemes. He formerly practised as a partner in a Melbourne commercial law firm, a Crown Counsel (Crown Law Office, New Zealand), and solicitor (New Zealand Inland Revenue Department (Tax Office)). He is a contributor of articles published in Taxation in Australia, Law Society Journal and Australian Tax Review, and, since 1990, has taught post-graduate courses at the University of Technology, Sydney. His PhD (in tax law) was conferred by the University of Melbourne. Current at 01 February 2015
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