TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income
|
[2012] ATOTR TR2012/3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income
|
[2012] ATOTR 3
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
Imperial Oil Ltd v Canada; Inco Ltd v Canada
|
[2006] SCC 46; [2006] 2 SCR 447; [2006] SCJ No 46
|
Supreme Court of Canada
|
Canada
|
20 Oct 2006
|
Supreme Court of Canada
|
|
9
|
MacAonghusa v Ringmahon Co
|
[2001] IESC 47; [2001] 2 IR 507
|
Supreme Court of Ireland
|
Republic of Ireland
|
29 May 2001
|
BAILII
|
|
1
|
Commissioner of Inland Revenue v Chinachem Finance Co Ltd
|
[1992] HKCA 269; [1993] HKLR 136
|
Hong Kong Court of Appeal
|
Hong Kong
|
23 Oct 1992
|
HKLII
|
|
2
|
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia
|
[1989] FCA 239
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 Jun 1989
|
AustLII
|
|
|
Barlow Industries Pty Ltd v Chief Collector of Taxes
|
[1987] PGLawRp 384
|
|
Papua New Guinea
|
18 Dec 1987
|
PacLII
|
|
|
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd
|
[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629
|
Federal Court of Australia
|
Australia - Commonwealth
|
23 Sep 1983
|
AustLII
|
|
16
|
Canada Safeway Ltd v Minister of National Revenue
|
[1957] SCR 717
|
Supreme Court of Canada
|
Canada
|
1 Oct 1957
|
Supreme Court of Canada
|
|
4
|
Tip Top Tailors Ltd v Minister of National Revenue
|
[1957] SCR 703
|
Supreme Court of Canada
|
Canada
|
1 Oct 1957
|
Supreme Court of Canada
|
|
4
|
Bennett and White v R
|
[1949] SCR 287; [1948] 4 DLR 817; [1949] CTC 1
|
Supreme Court of Canada
|
Canada
|
5 Oct 1948
|
Supreme Court of Canada
|
|
2
|