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Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison

Sadiq, Kerrie 2001, Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison, Journal of Australian taxation, vol. 4, no. 1, pp. 98-132.

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Title Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison
Author(s) Sadiq, Kerrie
Journal name Journal of Australian taxation
Volume number 4
Issue number 1
Start page 98
End page 132
Publisher Monash University
Place of publication Caulfield, Vic.
Publication date 2001
ISSN 1440-0405
Keyword(s) Capital gains tax
compensation
Summary In 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.
Language eng
Field of Research 150107 Taxation Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001195

Document type: Journal Article
Collection: Law
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