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March 23, 2017  by Noé Vicca - Principal

The Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 (20 March 2017)


The issue: The question as to the treatment of an option fee paid on the purchase of developable land and whether or not it formed part of the purchase price for the Margin Scheme will have many practitioners and their clients revisit accepted tax practices after the AAT decision in The Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 (20 March 2017).

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