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Commissioner of Taxation (Cth) v Sun Alliance Investments Pty Ltd (in liq)
Judgment date: 17/11/2005
Court: HCA
Judge: Gleeson CJ, Gummow, Kirby, Callinan and Heydon JJ
Citation:
(2005) 222 ALR 286;
(2005) 225 CLR 488;
(2005) 60 ATR 560;
(2005) 80 ALJR 202;
[2005] ACL Rep 405 HC 6;
[2005] HCA 70;
2005 ATC 4955;
2006 ATC 4955;
BC200509729;
Catchwords: Taxation and revenue; Capital gains tax; Unrealised gains; Transfer between companies;