Source: Taxation In Australia Journal Article
Published Date: 1 Nov 2020
Greig v FCT is the latest in a long line of cases considering the taxation of share trading by reference to a wide survey and exact scrutiny of the facts and circumstances relevant to each decision. The authors consider the consequential development of the law by reference to the characteristics of the spectrum of some of the participants in share trading, which they have termed gamblers, long-term investors, speculators and share traders.
More by Michael Bearman
The impact of NDAs on state and federal taxes - Journal 01 Jun 2023
Resolving tax disputes - Paper 11 Oct 2012
Some legal aspects of loans - Paper 20 Sep 2007
An overview of recent amendments to the Workplace Relations Act 1996 - Paper 03 Aug 2006
Loans: a technical view - Paper 18 Jul 2006
Update on state taxes impacting property - Presentation 18 Oct 2005
Vesting trusts: taxation issues seminar - Paper 30 Nov 2004
Stamp Duty: some recent developments seminar - Paper 19 Aug 2004
Case Notes on FCT v Mochkin - Paper 25 Mar 2003
More by Piotr Klank
The impact of NDAs on state and federal taxes - Journal 01 Jun 2023
Disputes and avoidance in the transparency era - Paper 27 Oct 2016
Disputes in the transparency era - Presentation 27 Oct 2016
BEPS - Topics of specific interest to financial services - Paper 18 Feb 2015
The smoke and mirrors around the "stage one" transfer pricing reforms - Journal 01 Jun 2012
Australian tax treaties: Trends and developments since the US Protocol - Journal 01 Aug 2010
Beyond our shores - review and implications of Australia's global tax transparency campaign - Journal 01 Jul 2010
China is hot, the Chinese DTA is not - is it time to upgrade? - Journal 01 Apr 2008
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags