Pizzitelli J found that purported gifts by the taxpayers were not effective to transfer property in the gifted licences as such licences had not yet been allocated to them by the promoter, out of the pool of licences, at the time they executed their Deeds of Gift (with the Schedule describing the gifted licences not yet attached.) See summaries under s. 118.1 – total charitable gifts and s. 104(1).
Topics and taglines
Tagline
no acquisition of unascertained property
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332971
Extra import data
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