Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Unitraders Investments Pty Ltd; GRE Insurance Ltd v Federal Commissioner of Taxation
Judgment date: 29/05/1991
Court: FCA
Judge: Heerey J
Citation:
(1991) 22 ATR 83;
(1991) 91 ATC 4454;
BC9103624;
Catchwords: Taxation and revenue; Income tax; Sale of equities; Parent to subsidiary;
Taxation and revenue; Income tax; Realisation of discounted bonds; Income Tax Assessment Act 1936 s 23(J)(2);
Taxation and revenue; Income tax; Sale of equities; Income or capital nature;