The Capital Gains Conundrum

Member Price: $22.00
Non Member Price: $28.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Mar 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In Commissioner of Taxation v Orica Limited, the Federal Court hands down its latest decision.

Author profile

Mark Poole

Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012

More by Mark POOLE

A question of attribution problems with the hedging election under TOFA - 01-April-2012
Financial services: TOFA and consolidation paper - 14-October-2010
Tax in recessionary times paper - 09-October-2009
When is a scheme benefit 'reasonably arguable' paper - 22-May-2007
Types of consolidatable groups and membership - 30-October-2002
The New Debt Equity Rules - 23-August-2001
Whiter than white?: the new impoved general anti-avoidance rule - 19-July-2001
Dividend stripping - 11-November-1999
Every step you take: CGT and anti-avoidance rules - 24-February-1999
Capital Gains Tax and Trusts - 10-September-1998
Capital gains tax : workshop : Commissioner of Taxation v Orica Limited : issues and problems - 10-September-1998
Commissioner of Taxation v Orica Limited : issues and problems - 27-August-1998
The holding period and longer-term transfer rule - 06-August-1998
TLIP: CGT Rewrite - 13-September-1997
Part IVA After Spotless - 30-April-1997
Section 46 alphabet - a guide to the dividend rebate provisions - 28-September-1995
Interest deductions: the Commissioner's inconsistency - 01-May-1993
Transaction not at arm's length - 01-January-1991
Amendments to group company transfers of assets. Taxation Laws Amendment Bill (No. 6) 1989 - 01-January-1989
Rollover relief on transfer of assets following the 1989 Federal Budget - 01-January-1989
The theory and practice of roll-overs and corporate reconstruction - 01-January-1987

Click here to expand/collapse more articles by Mark POOLE.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About

About us
Our story
Partner with us
Working with us
Corporate responsibility

Contact

Contact us
Help
1300 829 338
tti@taxinstitute.com.au
State Office Contacts

Connect

Privacy, Copyright and Disclaimer | Code of professional conduct for members | Conditions of Use | Sitemap | Social Media