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Kiwi Brands Pty Ltd v Commissioner of Taxation (Cth)
Judgment date: 12/09/1997
Court: FCA
Judge: North J
Citation:
(1997) 148 ALR 605;
(1997) 37 ATR 25;
(1997) 97 ATC 4879;
BC9704286;
Catchwords: Taxation and revenue; Capital gains tax; Disposal of asset; Time of disposal for calculating capital gain;
Contract; Agreements; Agreement to sell business; Assignment of purchaser's rights under agreement;