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Tax tips: Amendment of assessments for Capital Gains Tax

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

The Federal Court has recently held that there are no time constraints on the Commissioner’s power to amend an assessment where the time CGT event A1 happens and the time actual disposal occurs are in different income years.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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