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Tax cases: Federal Court emphasises role of taxpayer’s intention in characterising losses

Published on 01 Sep 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In Price Street Professional Centre Pty Ltd v FCT, the Federal Court heard an appeal from the decision of the Administrative Appeals Tribunal concerning the amended assessment issued to the taxpayer by the Commissioner disallowing losses incurred upon the sale of real property in the 1993 income year.

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AMBRY LEGAL

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