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"CC (New South Wales) Pty Ltd v FCT: Part IVA Can Apply to Loss Trusts"   flag 

(1999) 2 (6) Journal of Australian Taxation 437
Carbone, Domenic
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No 4) 1995 (Cth)
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
FCT v Commercial Nominees of Australia Ltd [1999] FCA 1455; (1999) 167 ALR 147; (1999) 43 ATR 42 Federal Court of Australia Australia - Commonwealth 22 Oct 1999 AustLII flag 14
"Trust Loss Amendments: Difficulties with Bill 4 Provisions" 52 Weekly Tax Bulletin 1051 Weekly Tax Bulletin Australia flag 1
"Trusts: The New Loss Provisions" 2 Tax Specialist 102 Tax Specialist 1
"Trust Losses: Unfairness of Draconian Measures" 1 Tax Specialist 74 Tax Specialist 1

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