Published on 01 Feb 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The Commissioner says s 45B applies to all capital benefits that are attributable to profit. The text of the legislation provides scant justification for such a view. One also questions just how many capital benefits involve a tax benefit, as defined by s 45B(9).
John Hyde Page FTI
John works for MTax. Current at 01 August 2010
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