Published on 01 Apr 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Just as in Charles Dickens' last major work, entitled Our Mutual Friend, where a difficult marriage is required to obtain a fortune, the mutuality principle requires a
'marriage' between the participants and the contributors before it can be applied. In the case of Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of
Taxation  FCA 2 (6 February), that 'marriage' of participants to contributors proved too difficult for Hill J to find.
Richard J VANN
Current at 23 October 2012
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Current at 08 December 2010
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