Capital Gains Tax ;
Damages ;
Litigation ; 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 ;