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Tax Case: State tax affects CGT again?

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

As with the recent Dick Smith case, the decision of the High Court in CPT Custodian Pty. Ltd. v. Commissioner of State Revenue [2005] 4 CA 53, which concerned a liability to Victorian land tax, has potentially far reaching implications in the income tax and CGT field.

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Andrew Hirst CTA
Andrew is a Partner and Head of Financial Services at Greenwoods & Herbert Smith Freehills. Andrew advises on a range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has worked with Treasury and the ATO on various areas of tax reform that impact the financial services industry. - Current at 16 November 2021
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