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A hard rain's gonna fall: Life after the Orica decision

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Published on 24 Feb 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: background and summary of high court decision, including the decisions of Justice Gummow, Justice Callinari, Brennan CJ; capital gains ramifications of the Orica decision: debt defeasance, and scope of the decision.

Author profile

Michael Clough FTI
Photo of author, Michael CLOUGH Michael Clough, FTI, is a Partner at King & Wood Mallesons and has over 40 years experience advising Australian and foreign-owned clients on tax issues which arise in the capital and debt markets, corporate transactions and resources and infrastructure sectors. On behalf of his clients, Michael has helped resolve many disputes with the ATO and also conducted numerous tax appeals and other related proceedings in the state, Federal and High courts and tribunals. - Current at 29 January 2026
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This was presented at CGT Still Crazy After All These Years .

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