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Tax case: Sun shines on the accounts

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Published on 01 Feb 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The High Court has handed down its decision in FCT v Sun Alliance Investments, a case that deals with the rebateable dividend adjustment and specifically the meaning of 'profits derived'. The Court has held that an unrealised profit may still be derived and that there is no requirement that the profit be of a permanent character.

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Andrew de Wijn
Andrew de Wijn has been a barrister for 11 years, practising exclusively in tax matters. As well as appearing in courts and tribunals, Andrew provides technical tax advice to clients and assists in dealing with the ATO, particularly in relation to ruling requests and objections as well as settlement negotiations.Before coming to the Bar, Andrew worked for 8 years as a solicitor with Greenwoods & Freehills. - Current at 27 November 2023
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