Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
SP Investments Pty Ltd v Federal Commissioner of Taxation
Judgment date: 25/03/1993
Court: FCA
Judge: Burchett, Hill and O'Loughlin JJ
Citation:
(1993) 112 ALR 443;
(1993) 25 ATR 165;
(1993) 41 FCR 282;
(1993) 93 ATC 4170;
BC9304676;
Catchwords: Taxation and revenue; Assessment of income; Assignment of right to income; Assessibility of consideration received;