求教税法高人啊

lixin901861

extraordinary transactions 和 isolated transactions 到底怎么区别？不是说后者是not undertaken by an existing business operation吗，这个到底怎么理解呢？因为我发现有些例子里，taxpayer已经carry a business，但在这个前提下，有些transaction还被判断为isolated transaction。晕掉了！！！！

lee2267

貌似是 monash tax law里每年student都会 strugling 到的问题。。

3IX37

Despite how much i am willing to help, i don't really follow your query.

In what content, are those terminologies used? and what section are they referring to?

JohnnySu

Every single factors has to be taken into account in arriving to an answer. Even the court hasnt been consistent on this issue. You have plenty of cases to read about. .... Practically you would apply the one that gives your client the best outcome given that it is based on reasonable grounds.