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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    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		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		40
Agriculture & Rural Affairs, Department of v Binnie	[1989] VicRp 73; [1989] VR 836		Australia - Victoria	9 Dec 1988	AustLII		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		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		365
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
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		13
Medicare Levy Amendment (CPI Indexation) (No	1 Act 2001		United Kingdom	circa 2001			13