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A disconcerting decision

Published on 01 Jul 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For the first time since the introduction of Div 152 ITAA97, specific judicial consideration has been given to the definition of “affiliate” in the small business CGT context. The result casts doubt on the question of when two persons are “acting in concert”, with potentially wide-reaching consequences for small business taxpayers. Jeffrey Chang, Special Counsel with Riordans Lawyers, examines the decision in Stephens v Commissioner of Taxation [2008] AATA 176.

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Jeffrey CHANG
Current at 07 July 2015 Click here to expand/collapse more articles by Jeffrey CHANG.
 

 

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