Miscellaneous 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

 

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Matters covered in this paper 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.

Individual Session

Dick Smith Electronics

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

Details

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

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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.

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