INCOME TAX — Capital Gains Tax — Cost base — Whether money paid should be included in the cost base of the relevant Building or Second Sublease— Where money paid pursuant to a particular clause of the Deed — Where parties to the Second Sublease were not the same parties to the Deed — Interpretation of the Deed — Proper construction of s 110-25 of the Income Tax Assessment Act 1997 (Cth) — Indexed payment amount to be included in the cost base of the Building
Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2026/2026fca0521For more information, see the original judgement.
