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TR 2005/20 - Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40   flag 

[2005] ATOTR 20
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
New Business Tax System (Capital Allowances) Act 2001 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Medicare Levy Amendment (CPI Indexation) (No 1 Act 2001 United Kingdom circa 2001 flag 13
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
FCT v McCabe [1990] FCA 389; (1990) 26 FCR 431; (1990) 21 ALD 740; (1990) 21 ATR 992; 12 AAR 447 Federal Court of Australia Australia - Commonwealth 12 Oct 1990 AustLII flag 40
FCT v Arklay (1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 13
Agriculture & Rural Affairs, Department of v Binnie [1989] VicRp 73; [1989] VR 836 Australia - Victoria 9 Dec 1988 AustLII flag 180
Attorney-General ’ s Department v Cockcroft [1986] FCA 35; (1986) 10 FCR 180; (1986) 64 ALR 97; (1986) 12 ALD 468 Federal Court of Australia Australia - Commonwealth 21 Feb 1986 AustLII flag 656
Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union [1979] FCA 85; (1979) 42 FLR 331; (1979) 2 ATPR 40-138; (1979) 27 ALR 367 Federal Court of Australia Australia - Commonwealth circa 1979 AustLII flag 365

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