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Tax treatment of work in progress: a call for legislative change
Record ID:
17588
Format:
LIJ Article
Year:
1996
Author:
Barkoczy, Stephen ; Neilson, Tim ;
Subject:
Income Tax ; Partnerships ;
Source:
LIJ (1996) 70 No 7
Date_of_entry:
07/05/1996
Legislation:
Income Tax Assessment Act 1936(Cth) s 25(1), s 28, s 36(1), s 51(1),
Notes:
Tax Institute ; Work in progress payments between partners - exception to the rule that work in progress is not assessable until it matures into completed work - recent work in progress cases
Section:
Tax Topics
Cases:
Henderson v FCT (1970) 119 CLR 612 ; Stapleton v FCT 89 ATC 4818 ; FCT v Grant & Ors 91 ATC 4608 ; Jamieson v CIR 74 ATC 6008 (NZ) ; Coughlan & Others v FCT 91 ATC 4505 ; Taxation Ruling IT 2551 ;
Month:
July

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Subject:
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Year:
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