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"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"   flag 

[1991] RevenueLawJl 3
Dirkis, Michael J
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Act (Cth)
Retirement Villages Act 1987 (SA)
Retirement Villages Act 1986 (Vic) s29

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
VT83/51 and Commissioner of Taxation [1986] AATA 418; 18 ATR 3120 Administrative Appeals Tribunal Australia 17 Dec 1986 AustLII flag 10
Cranstoun v Commissioner of Taxation (Cth) (1984) 75 FLR 220; (1984) 15 ATR 1278 Australia circa 1984 Legal Online / Westlaw flag 9
Case No M 434/1968 15 CTBR (NS) 714 Australia circa 1968 flag 5
8 Atr 452 8 ATR 452 Australia circa 1984 Legal Online / Westlaw flag 33
Commissioner of Taxation (Cth) v Kosciusko Thredbo Pty Ltd 80 FLR 290; 15 ATR 165 Australia Legal Online / Westlaw flag 4
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
(1978) 138 CLR 211 (1978) 138 CLR 211 Australia - Commonwealth circa 1978 Legal Online / Westlaw flag 3
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Allchurch v Popular Cash Order Co Ltd [1929] SAStRp 27; [1929] SASR 212 Australia - South Australia 14 May 1929 AustLII flag 5
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
(1940) 56 TLR 495 (1940) 56 TLR 495 United Kingdom circa 1940 LexisNexis flag 1
[1939] 1 KB 256 [1939] 1 KB 256 United Kingdom circa 1939 LexisNexis / Westlaw flag 1
23 Tax Cas 174 23 Tax Cas 174 United Kingdom flag 1
Smart v Lincolnshire Sugar Co Ltd 20 Tax Cas 643; 156 LT 215 United Kingdom flag 19

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