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"Consolidation and Imputation"   flag  1

(2003) 6 Journal of Australian Taxation 78
Barkoczy, Stephen
Journal of Australian Taxation
Australia

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hastie Group Ltd v FCT [2008] FCA 444; [2008] ATC 20-019; 70 ATR 353 Federal Court of Australia Australia - Commonwealth 7 Apr 2008 AustLII flag 2

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s254T
Income Tax Assessment Act 1936 (Cth) s1, s65, s120, s130, s135, s145, s170, s175, s177EA, s177EB, s202, s203
Income Tax Assessment Act 1997 (Cth) s2.5, s5.5, s70.1
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
QBE insurance Group Ltd v ASC (1992) 10 ACLC 1 Australia circa 1992 IntelliConnect flag 51
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102

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