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Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee

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.

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Richard J VANN
Current at 23 October 2012 Click here to expand/collapse more articles by Richard J VANN.
 

 

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