Full Record

Proceeds of settlements or litigation - capital gains tax liability
Record ID:
11743
Format:
LIJ Article
Year:
1991
Author:
de Wijn, John ;
Source:
LIJ (1991) 65 No 5
Date_of_entry:
01/05/1991
Legislation:
Abolition of Obsolete Offenses Act 1969
Section:
Seminar in Print
Cases:
Hepples v. F.Commissioner of Taxation 90 A.T.C. 4497 ; Kirby v. Thorn E.M.I. [1988] 1 W.L.R. 445 ; Forbes v. N.S.W. Trotting Club Ltd. (1979) 143 C.L.R. 242 ; Nokes v. Doncaster Amalgamated Collieries Ltd. [1940] A.C. 1014 ; Tolhurst v. The Associated Portland Cement Manufacturers (1900) Ltd. [1902] 2K.B. 660 ; Bruce v. Tyley (1916) 21 C.L.R. 277 ; Rapistan Canada Ltd. v. Minister of National Revenue (1974) 48 D.L.R. (3d)613 ; F.Commissioner of Taxation v. United Aircraft Corporation (1943) 68 C.L.R.525 ; National Provincial Bank Ltd. v. Ainsworth [1965] A.C. 1175 ; Cullen v. Trapell (1980) 146 C.L.R. 1 ;
Month:
May


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Neilson, Tim ;
Year:
1993
Subject:
Capital Gains Tax ; Litigation ; Cullen v. Trappell 80 A.T.C. 4185 ; Federal Commissioner of Taxation v. Slaven 84 A.T.C. 4077 ; Robert v. Collier's Bulk Liquid Transport Pty. Ltd. (1959) 33 V.L.R. 280 ; McLaurin v. Federal Commissioner of Taxation (1962) 104 C.L.R. 381 ; Hepples v. Federal Commissioner of Taxation 91 A.T.C. 4808 ; Reuter v. Federal Commissioner of Taxation 93 A.T.C. 4037 ; Provan v. HCL Real Estate Ltd. & Ors 92 A.T.C. 4644 ; Herald & Weekly Times Ltd. v. Federal Commissioner of Taxation (1932) C.L.R.113 ; Harmer's case 91 A.T.C. 5000 ;
Author:
Skondras, Antonia ;
Year:
1996
Subject:
Capital Gains Tax ; Contracts of Sale ; Damages ; Rabelais Pty Ltd v Cameron & Ors 95 ATC 4552 ; Namol Pty Ltd & Anor v A.W. Baulderstone Pty Ltd & Ors 93 ATC 5101 ; Provan v HCL Real Estate Ltd & Ors 92 ATC 4044 ; Tuite & Anor v Exelby & Ors 93 ATC 4293 ; Carborundum Realty Pty Ltd v RAIA Architecture Pty Ltd & Anor 93 ATC 4418 ; Zim properties Pty Ltd v Procter (Inspector of Taxes) (1984) 58 TC 371 ;
Author:
Morgan, John ;
Year:
1996
Subject:
Capital Gains Tax ; Capital Losses ; Compensation ; Damages ; Tuite v Exelby 93 ATC 4293 ; Carborundum 93 ATC 4424 ;
Author:
Legg, Michael ;
Year:
2020
Subject:
Class Actions ; Damages ; Litigation ; Funding ; Costs ; BMW Australia Ltd v Brewster; Westpac Banking Corporation v Lenthall [2019] HCA 45 ;
Author:
Riordan, Tony ; Buchler-Rosinski, John ;
Year:
1991
Author:
Goldsmith, A. ; Williams, R. ; Williams, P. ; Browne, P. ;
Year:
1991
Author:
Neilson, Tim ;
Year:
1991
Subject:
Capital Gains Tax ; Hepples' v. Federal Commissioner of Taxation (90 A.T.C. 4479) ; Macaura v. Northern Assurance Co. [1925] A.C. 619 ; Borland's Trustee v. Steel [1901] 1 Ch 279 ; Tallerman & Co. Pty. Ltd. v. Nathan's Merchandise (Vic.) Pty. Ltd. (1957) 98C.L.R. 93 ; White v. Bristol Aeroplane Co. Ltd. [1953] Ch 65 ;
Year:
1991
Subject:
Litigation ;