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Kiwi Brands Pty Ltd v Commissioner of Taxation
Judgment date: 11/12/1998
Court: FCA
Judge: Hill, Finn and Sundberg JJ
Citation:
(1998) 160 ALR 1;
(1998) 40 ATR 477;
(1998) 90 FCR 64;
(1998) 99 ATC 4001;
BC9806678;
Catchwords: Taxation and revenue; Capital gains tax; Timing of disposal under contract; Amendment to original contract;
Contract; Agreements; Amendment to earlier contract; Operative dates;