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CR 2002/13 - Income tax: Investment in the Wattle Group   flag 

[2002] ATOCR CR2002/13
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s5, s6, s19, s35, s63, s102, s104, s108, s110, s116
Copyright Act 1968 (Cth)
Income Tax Assessment Act 1936 (Cth) s26BB, s63, s70B, s159GP
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Christensen and Australian Securities and Investments Commissioner [2000] AATA 531 Administrative Appeals Tribunal Australia 30 Jun 2000 AustLII flag 2
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Trustees of H K Brodie v IR Commissioners (1933) 17 Tax Cas 432 United Kingdom circa 1933 flag 10
Leigh v IR Commissioners (1928) 11 Tax Cas 590 United Kingdom circa 1928 flag 3
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
[1997] TR 96/23 [1997] TR 96/23 circa 1997 2

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