• Case Note on City Link Melbourne Ltd v Federal Commissioner of Taxation (2004) 57 ATR 316

     

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Publicēts: 12.04.2006.
Valoda: Angļu
Līmenis: Vidusskolas
Literatūras saraksts: Nav
Atsauces: Nav
  • Eseja 'Case Note on City Link Melbourne Ltd v Federal Commissioner of Taxation (2004) 5', 1.
  • Eseja 'Case Note on City Link Melbourne Ltd v Federal Commissioner of Taxation (2004) 5', 2.
Darba fragmentsAizvērt

The facts of the case were that the taxpayer (formally called Transurban) entered into an agreement with the Victorian Government for the City link project. The taxpayer was required to pay the "concession fees" to the Victorian Government in return for the right to build and operate toll roads. The Concession Deed provided that the taxpayer with the option of paying the concession fees by the issue of concession notes with the face value of amount payable. The Concession was to be continued, but subject to the Concession Deed until the end of the Concession Period. …

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