The case is a reminder that even a 1,600-lot subdivision can be a mere realisation of a capital asset — but what was critical for Mr Morton will not be critical for all landowners (or developers). The terms of any development agreement are key.
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Mr Quy lived and worked in Dubai for more than five years. The Tribunal (eventually) accepted that he did not reside in Australia under the ordinary meaning of the word
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Income tax consequences on airdropped crypto assets and wrapping crypto assets
