Words and Phrases - "due"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Commissioner of Taxation v. Australian Building Systems Pty Ltd (In Liquidation), [2015] HCA 48

Summary Under
Tax Topics - Income Tax Act - Section 159 - Subsection 159(2)
taxes not due until assessed

On 6 April2011, the creditors of Australian Building Systems Pty Ltd. ("ABS") resolved that it be wound up. On 21 July 2011, the liquidators...

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Words and Phrases
due

The Queen v. Derbecker, 84 DTC 6549, [1984] CTC 606 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii)

In S.40(1)(a)(iii)(A), "the words 'due to him' look only to the taxpayer's entitlement to enforce payment and not to whether or not he has...

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Words and Phrases
due