Published on 01 Nov 96
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Three articles from cross examination.
The first is a discussion of the arguments forwarded in AAT Case 51/96 by the taxpayer. A change in residence and subsequent sale of shares saw a gain. This gain was questioned as to its liability to tax in Australia.
The second discusses the Collis case involving the sale of land two months after its purchase for a large profit.
And the third is a discussion of the Crisis Couriers (Vabu) Case and the meaning of Employee.
Richard J VANN
Current at 23 October 2012
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