Full Record

< Back To Results | Email Record
CGT ruling TR95/35 and the threat of grossed-up damages
Record ID:
17394
Format:
LIJ Article
Year:
1996
Author:
Morgan, John ;
Subject:
Capital Gains Tax ; Capital Losses ; Compensation ; Damages ;
Source:
LIJ (1996) 70 No 4
Date_of_entry:
07/01/1996
Notes:
Tax Law Improvement Project ; Australian Taxation Office ; Confusion over Capital Gains Tax on compensation receipts following TR 95/35 - how the rules will work - differences between draft and final rulings - the anomalies that remain - future
Section:
Tax Topics
Cases:
Tuite v Exelby 93 ATC 4293 ; Carborundum 93 ATC 4424 ;
Month:
April

Request Article

Item Availability
Expand View
Item Availability
Collapse View
Similar Items
Expand View
Similar Items
Collapse View
Expand | Email | Save
Proceeds of settlements or litigation - capital gains tax liability
Author:
de Wijn, John ;
Year:
1991
Subject:
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 ;
Review of CGT treatment of compensation payments
Year:
1993
Subject:
Capital Gains Tax ; Compensation ;
Terminated property contracts and CGT
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 ;
The effect of CGT provisions on dispute resolution payments
Author:
Evert, Bettina ;
Year:
1997
Subject:
Capital Gains Tax ; Dispute Resolution ; Compensation ; Lump Sum Payments ;
The Ralph reforms and the CGT rate
Author:
Hanegbi, Rami ;
Year:
2000
Subject:
Capital Gains Tax ; Tax Reform ; Capital Gains ; Capital Losses ; Investment ; Shares ;
The Ralph reforms and the CGT rate
Author:
Hanegbi, Rami ;
Year:
2000
Subject:
Capital Gains Tax ; Tax Reform ; Capital Gains ; Capital Losses ; Investment ; Shares ;
Certainty in muddied waters - taxation and damages
Author:
Shand, Fleur ;
Year:
2016
Subject:
Damages ; Taxation ; Compensation ; Liability to Tax ; Millington v Waste Wise Environmental [2015] VSC 167; (2015) 295 FLR 301 ;
Moving with the times
Author:
Starkey, Emma ; Vardi, Jenna ;
Year:
2015
Subject:
Sexual Harassment ; Compensation ; Damages ;
Compensation for loss
Author:
Cocks, Russell ;
Year:
2019
Subject:
Contracts for Sale of Land ; Breach of Contract ; Compensation ; Damages ; Property Settlements ; Vendor & Purchaser ; Consequential Loss ; King v Poggiolo (1923) 32 CLR 222 ;
Supreme Court Judgments
Author:
Taylor, Michael ;
Year:
2022
Subject:
Judgments ; Supreme Courts ; Appeal ; County Courts ; Transport Accident ; Compensation ; Damages ; Watapaldeniya v TAC [2022] VSCA 59 ;