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Interpretation of the term "quoted" as it appears in the Taxation (Administration) Act (NT)

Published on 25 Sep 07 by THE TAX INSTITUTE

The Taxation Institute of Australia is seeking clarification of the meaning of the term "quoted" as it appears in the Taxation (Administration) Act (NT) (NT Act) and in particular in relation to the acquisitions of shares in NT land-holding corporations under Part III Division 8A following the recent decisions of the State Administrative Tribunal of Western Australia in Amatek Holdings Limited and Commissioner of State Revenue (2006) WASAT 197 (24 July 2006) (Amatek) and Westpac Custodian Nominees Limited and Commissioner of State Revenue (2006) WASAT 203 (24 July 2006) (Westpact).

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TAXATION INSTITUTE OF AUSTRALIA

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