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  Miscellaneous 2007

Tax cases: Federal Court emphasises role of taxpayer's intention in characterising losses

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2007

 
In Price Street Professional Centre Pty Ltd v FCT, the Federal Court heard an appeal from the decision of the Administrative Appeals Tribunal concerning the amended assessment issued to the taxpayer by the Commissioner disallowing losses incurred upon the sale of real property in the 1993 income year.
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