Tax Cases: A question of profit

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

Commissioner of Taxation v Condell [2006] FCA 1047.

Author profiles

Keith Harvey

Keith, a Principal of Ambry Legal, specialises in tax advice principally in GST and Consolidation. He has presented a number of seminars for the Tax Institute on GST and written several GST articles for Taxation in Australia. - Current at 01 May 2008

More by Keith HARVEY

Tax cases: Court questions what is a “supply” – forfeited deposits - 01-August-2007
Tax cases: Can loans to beneficiaries be taxable trust distributions? - 01-November-2006
Tax cases: Trust distribution resolutions, are yours effective? - 01-September-2006
Taxing Land Transactions: GST, ordinary income and/or capital gain seminar paper - 27-November-2003
GST for Property Developers - 01-October-2003
GST & Property - Vendor & Purchaser - 01-September-2003
GST & Property - Landlord & Tenant - 01-August-2003
GST Treatment of Lease, Hire Purchase and Chattel Mortgage Facilities - 01-May-2003
The concern with Going Concern seminar paper - 17-April-2003
When will there be a taxable supply of new residential premises? - 01-April-2003
When will the supply of a Going Concern be GST-Free? - 01-March-2003
Obtaining an Australian Financial Services Licence - 01-October-2002
Financial sector reforms - 01-August-2002
GST and Property - Part III - 01-July-2002
GST and Property - Part II - 01-April-2002
GST and Property - Part 1 - 01-March-2002
The right advice (issues surrounding the Financial Services Reform Act 2001 - 01-November-2001

Click here to expand/collapse more articles by Keith HARVEY.

Vanessa Ritzinger

Vanessa is a Lawyer in Madgwicks Revenue Group. - Current at 01 March 2010

More by Vanessa RITZINGER

State “social” activities an enterprise - 01-March-2010
Tax cases: Reinforcing the divide: commercial residential premises and South Steyne - 01-February-2010
Tax cases: Court patrols the boundary: Tax laws and the Constitution - 01-November-2009
Tax cases: A question of fact – what is an “enterprise” for GST purposes? - 01-October-2009
Tax cases: New residential premises and GST: just how long is a long-term lease? - 01-September-2009
Tax cases: Interpretation of double taxation treaties – when capital falls within income - 01-June-2009
Tax cases: Residential with a twist? Federal Court considers meaning of residential property - 01-April-2009
Tax cases: All things charitable: High Court examines the way for-Word - 01-March-2009
Tax Cases - 01-February-2009
Tax cases: Statutory demand: tax assessment indisputable - 01-November-2008
Tax cases: Is the margin scheme available where land is subdivided? - 01-September-2008
Tax cases: Court reconsiders charitable nature of commercial operation - 01-March-2008
Tax Case: CGT cost base uplift – taxpayer caught by Part IVA - 01-February-2008
Tax cases: Doing your research – managed investment scheme avoids the application of Part IVA - 01-December-2007
Tax cases: Deductions in context: are assignment fees revenue or capital in nature? - 01-November-2007
Tax cases: Sticking to the facts: can a home garage satisfy the business premises test? - 01-June-2007
Tax Cases: Do sell-back rights form part of a taxpayer’s income according to ordinary concepts? - 01-May-2007
Tax Cases: Can operation of a commercial business be considered 'charitable'? - 01-March-2007
Tax cases: Can loans to beneficiaries be taxable trust distributions? - 01-November-2006
Tax Cases: Importance of clear and thorough advice: Leda Pty Ltd & Anor v Weerden (No. 2) - 01-July-2006
Tax Case: Independent contractor or employee? Take your pick. - 01-April-2006

Click here to expand/collapse more articles by Vanessa RITZINGER.

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Tax Cases: A question of profit

Author profiles

Keith Harvey

More by Keith HARVEY

Vanessa Ritzinger

More by Vanessa RITZINGER

Copyright Statement

Copyright Statement

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