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  2005

Dick Smith Electronics: How a loan to a company became part of the consideration for the purchase of the shares in that company

Source: New South Wales

Published Date: 29 Mar 2005

 
Matters covered in this seminar include:
- 'consideration' for duty purposes
- the High Court's decision in Dick Smith [2005] HCA 3; 2005 ATC 4052
- consideration comprising items other than the stated 'purchase price'
- relevance of Davis Investments 100 CLR 392 to the consideration issue.

Dick Smith Electronics

Author(s): Holger Sorensen , Peter Green
Materials from this session:

Details

  • Published On:29 Mar 2005
  • Took place at:The Menzies Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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