TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where Commissioner of Taxation assessed Respondent as not being entitled to small business capital gains tax concessions under subdivision 152-C of the Income Tax Assessment Act 1977 (Cth) - where Tribunal set aside objection decisions and found that the Respondent satisfied the basic conditions for relief - whether Tribunal erred in so finding - whether Respondent satisfied the minimum net asset value test - proper enquiry for valuing equal third minority shareholding in company - whether value of shares should be discounted for a lack of control
PRACTICE AND PROCEDURE - notice of objection to competency of appeal - whether appeal raises a question of law within the meaning of s 44 of the Administrative Appeals Tribunal Act 1975 (Cth)
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