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.
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 1 December 2010
Click here to expand/collapse more articles by TAXCOUNSEL.