The Capital Gains Conundrum

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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 CTA

Mark is a Legal Practitioner Director with KPMG. - Current at 12 January 2017

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.

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