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TD 95/10 - Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?

[1995] ATOTD 10

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Glenville Pastoral Co Pty Ltd (In Liquidation) v Commissioner of Taxation	[1963] HCA 36; 109 CLR 199; [1964] ALR 225; 13 ATD 196; 37 ALJR 173; (1963) 9 AITR 118	High Court of Australia	Australia - Commonwealth	26 Sep 1963	AustLII		17
Archer Brothers Pty Ltd v FCT	[1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192	High Court of Australia	Australia - Commonwealth	28 Aug 1953	AustLII		22

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