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"Capital gains tax consequences of property settlements upon divorce and separation"   flag 

[1990] RevenueLawJl 12
Cassidy, Julie
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Family Law Act 1975 (Cth) s8, s74, s77A, s79, s80, s86, s87, s88
Income Tax Assessment Act 1936 (Cth) s1, s84, s85

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
W Thomas & Co Pry Ltd v Commissioner of Tax (1965) 15 ATD 78 Australia circa 1965 flag 1
Pye v Commissioner of Taxation (Cth) (1959) 33 ALJR 337; 12 ATD 118 Australia circa 1959 flag 3
Lindsay v FCT [1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239 High Court of Australia Australia - Commonwealth 14 Dec 1961 AustLII flag 25
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Commissioner of Stamp Duties (NSW) v Yeend [1929] HCA 39; (1929) 43 CLR 235 High Court of Australia Australia - Commonwealth 2 Dec 1929 AustLII flag 42
Hig Spencer v The Commonwealth (1907) 5 CLR 418; 14 ALR 253 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Cameron v Cameron [1968] VicRp 57; [1968] VR 459; [1968] ALR 590; (1968) 12 FLR 22 Australia - Victoria 2 Apr 1968 AustLII flag 11
PC; O Grady v Bullcroft Main Collieries Ltd (1932) 17 Tax Cas 93 United Kingdom circa 1932 flag 8
(1929) 12 Tax Cas 12 (1929) 12 Tax Cas 12 United Kingdom circa 1929 flag 1
1 KB 905 1 KB 905 United Kingdom circa 1932 LexisNexis / Westlaw flag 5

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