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Tax Case: Stamp duty tail wags CGT dog?

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Published on 01 Apr 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Whilst the High Court decision in Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd involves NSW stamp duty, it is interesting to also consider whether it has any implications for the interpretation of the capital gains tax provisions of the Income Tax Assessment Act, 1997.

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Graham Taylor
Graham is a taxation consultant with Greenwoods & Freehills Pty. Limited. He joined the predecessor firm of Greenwoods & Freehills in 1981, after spending several years with the Australian Taxation Office, and joined Greenwoods & Freehills in 1985 upon the creation of that firm. - Current at 01 April 2005
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